This tool provides illustrative estimates only and does not constitute tax, legal, or financial advice. Equity compensation tax treatment is complex and highly fact-specific. Always consult a qualified tax advisor, CPA, or attorney before making exercise, hold, or sale decisions. AMT calculations are simplified estimates; actual AMT liability depends on full tax return context. ISO qualifying disposition rules require both a 2-year hold from grant date and 1-year hold from exercise date.

Regulatory basis: IRC §422 (ISOs) · IRC §83 (property transferred in connection with services) · IRC §55 (alternative minimum tax) · IRS Rev. Proc. 2023-34 (2024 AMT exemptions) · IRS Pub. 525 (2024 taxable and nontaxable income)