Equity Compensation Learning Center
39 guides across 8 topics, written for people who hold RSUs, ISOs and NSOs — and want to know the right move before tax season.
ISO & NSO basics
Strike prices, grant types and the rules that decide how much of your option gain the IRS takes.
- ISO vs NSO: what's the tax difference?
- What is a stock option strike price?
- Incentive stock options (ISOs) 101
Alternative minimum tax
How the AMT is triggered by ISO exercises, how the credit works, and how to exercise without a surprise bill.
- What is AMT on ISO exercise?
- What is the AMT credit, and how do you get it back?
- How to avoid AMT when exercising ISOs
Exercise strategy & timing
Deciding whether to exercise, when, and how to fund it — before an IPO, a tender or a departure.
- When should I exercise my stock options?
- Should I exercise my stock options before an IPO?
- Stock option valuation and Black-Scholes
83(b) election
What the election does, when it helps, when it hurts, and how to file it without missing the deadline.
All 83(b) election guides →RSU basics & taxation
How restricted stock units vest, how they are withheld, and whether to keep the shares.
- How are RSUs taxed?
- How are RSUs taxed at vesting?
- What is the RSU withholding rate, and why might it be wrong for you?
Reporting & returns
Cost basis errors, the forms your broker sends, and the mistakes that cause equity holders to overpay.
- How to report RSU sales on your tax return
- RSU tax return mistakes to avoid
- Cost basis, Form 3922 and Form 3921
Timing & life events
Annual moves that reduce equity tax, and how to respond when the price drops after vesting.
- Year-end tax planning with stock compensation
- Stock comp checklist before 31 December
- What to do if the stock price drops after vesting
Job & life events
Equity decisions attached to changing jobs, being laid off, and preparing for an IPO or acquisition.
All job & life events guides →Free calculators
AMT calculator
Estimate the alternative minimum tax on an ISO exercise before you place it.
RSU tax calculator
See the withholding gap between the 22% supplemental rate and your real marginal rate.
ISO exercise cost calculator
Total cash needed: strike price, spread and estimated AMT.
83(b) deadline tracker
Enter your grant or exercise date and get the exact 30-day filing deadline.