Fee-only advisors specializing in ISOs, NQSOs, and equity compensation.
Stock options are the highest-stakes tax decisions most tech employees will ever make. ISO vs NQSO treatment differs drastically; AMT traps can turn paper gains into out-of-pocket tax bills; 10b5-1 plans, 83(b) elections, and early-exercise windows have irreversible consequences. Wirehouse advisors typically don't model option grants correctly; spe
What our matched specialists handle
- Should I exercise my ISOs now or wait?
- I'm hitting AMT this year — how do I minimize damage?
- Early exercise with 83(b) election — does it make sense for me?
- My company IPOed — 10b5-1 plan, gradual sell-down, what's my plan?
- NQSO vs ISO at the same strike — treatment differences over time?
- Pre-IPO options — exercise now or gamble?
Tools & guides
ISO Exercise AMT Calculator
Model the AMT impact of exercising ISOs — the most common trap in tech equity compensation.
83(b) Election Calculator
Model the tax savings of early-exercising with an 83(b) election. 30-day deadline applies.
NQSO After-Tax Calculator
See your net proceeds after federal, FICA, and state taxes when exercising nonqualified stock options.
Stock Option Planning Guide
Detailed framework — rules, tradeoffs, and common mistakes.
When to Exercise ISO Stock Options
AMT breakeven, qualifying vs disqualifying dispositions, tranche strategies, and common timing mistakes.
ISO vs NQSO: Tax Treatment Comparison
How taxation differs at exercise, holding, and sale — and which to exercise first when you hold both.
10b5-1 Plans for Post-IPO Tech Employees
SEC 2022 rule changes, cooling-off periods, single-trade plan limits, and how to coordinate with ISO/NQSO exercises.
Stock Options When Leaving a Company
The 90-day ISO window, post-termination exercise decisions, QSBS preservation, and what happens if you miss the deadline.
Pre-IPO Stock Options: Exercise Timing & QSBS
How 409A valuations set your tax basis, AMT exposure on illiquid ISOs, QSBS ($15M exclusion after OBBBA), 83(b) stacking, and the five-question advisor framework.
ISO AMT Credit Carryforward: How to Recover Your AMT
If you exercised ISOs and paid AMT, you have a recoverable credit. How Form 8801 works, what creates recovery headroom, and strategies to accelerate the refund.
83(b) Election Decision Guide
Complete framework: how the election works, when to file vs skip, QSBS stacking, how to file Form 15620 before the 30-day deadline, and common mistakes that cost people six figures.
ISO Qualifying Disposition: Holding Rules & Tax Math
The two holding requirements (2 years from grant, 1 year from exercise), tax comparison table, when a disqualifying disposition is actually smarter, and a calculator that finds your qualifying date.
Stock Options in an Acquisition: What Happens & What to Do
Cash-out vs. assumption vs. cancellation — how each is taxed, why ISO cash-outs trigger ordinary income, how double-trigger acceleration works, and what to model before the deal closes.
California Stock Options Tax: ISO, NQSO & AMT Guide
California taxes ISOs as ordinary income at exercise (not just AMT), applies no LTCG preference, excludes QSBS, and sources income to workdays in-state — even after you've moved.
Stock Options in Divorce
ISOs become NQSOs the moment they're transferred. Unvested options create assignment-of-income traps. How the coverture fraction works, who pays what tax, and why QDROs don't apply to options.
RSU Tax Planning Guide
RSUs vest as ordinary income — but employer withholding defaults to 22%, leaving most senior tech employees under-withheld. How RSU taxation works, the withholding gap fix, cost basis traps, and how RSU vesting interacts with ISO exercise timing.
Stock Options About to Expire: What to Do
Options approaching their 10-year term create irreversible decisions. ISO qualifying-disposition timing, AMT on exercise, when disqualifying disposition wins, and the decision timeline from 18 months out to the final days.
The ISO $100,000 Annual Limit: When ISOs Become NQSOs
A rule from 1986, never inflation-adjusted, is quietly converting startup employees' ISOs into NQSOs at exercise. How IRC §422(d) works, which shares are affected, and how to plan around it before vesting.
ESPP Tax Guide: Qualifying vs Disqualifying Dispositions & When to Sell
The look-back provision turns a 15% discount into 30–65%+ built-in gains — but the lesser-of rule, cost basis traps, and hold-vs-sell decision require careful tax planning. Complete 2026 guide for tech employees.
New York Stock Options Tax: ISO, NQSO & NYC Guide
NY follows federal ISO treatment — no ordinary income at exercise, no state AMT. But NYC city tax adds up to 3.876% on NQSO spreads, NY sourcing rules follow former residents, and the remote-work convenience rule catches employees who think they've left NY's reach.
Washington State Stock Options Tax: Amazon & Microsoft Guide
No state income tax means NQSO exercises and RSU vesting are currently state-tax-free in Washington. But ISO qualifying dispositions trigger the 7%/9.9% capital gains excise tax — and a new millionaires' income tax arrives January 1, 2028. The full planning guide for WA tech employees.
Texas Stock Options Tax: ISO, NQSO & Capital Gains Guide
Texas has no income tax and no capital gains tax — both constitutionally prohibited (Prop 4/2019 and Prop 2/2025). NQSO exercises, RSU vesting, and ISO qualifying dispositions all hit $0 state tax. The full guide for Dell, Apple Austin, and Texas tech employees — including the CA sourcing trap for relocators.
Massachusetts Stock Options Tax: ISO, NQSO & QSBS Guide
Massachusetts does NOT tax ISO exercises as ordinary income — unlike California. But the 4% millionaires' surtax (9% effective on income above ~$1.08M) can hit large qualifying dispositions hard, and the 8.5% short-term gains rate traps disqualifying dispositions. MA conforms to QSBS with a special 3% rate on gain above the cap.
Post-IPO Stock Diversification: The Sell-Down Playbook
After lockup expires, concentrated employer stock is your biggest risk. Tax lot selection (HIFO/specific ID), LTCG bracket management across 3–5 years, AMT credit recovery sequencing, donating appreciated shares to a DAF, and five mistakes that cost tech employees real money.
Laid Off With Stock Options? What to Do Before Signing Anything
The separation agreement is your one shot to negotiate extended exercise windows, vesting acceleration, and better option terms. Most employees sign without asking. Here's what to request — and what to verify — before you do.
How to Value Startup Stock Options: What Your Offer Letter Actually Means
Received an equity offer? The 6 numbers that determine what your options are worth, how to calculate paper value vs. real value, ISO vs. NQSO distinction, liquidation preferences, and the 5 questions to ask before signing.
AMT and ISO Exercise: How to Calculate Your Exposure
ISO exercises generate no W-2 income — but they create an AMT preference item that can produce a five-figure tax bill on paper gains you haven't sold. How the AMT calculation works, how to find your safe exercise zone, and strategies to minimize or eliminate exposure before you pull the trigger.
Florida Stock Options Tax: ISO, NQSO & Capital Gains Guide
Florida has no state income tax (constitutionally prohibited since 1924), no capital gains tax, and no state AMT. NQSO exercises, RSU vesting, and ISO qualifying dispositions all hit $0 Florida state tax. The full 2026 guide for Chewy, Citrix, and Florida tech employees — including the CA and NY sourcing trap for relocators.
Illinois Stock Options Tax: ISO, NQSO & QSBS Guide
Illinois taxes all capital gains at a flat 4.95% — no state AMT, no Chicago city income tax, and full QSBS §1202 conformity unlike California. The complete 2026 guide for Motorola Solutions, Relativity, Tempus, and Chicago-area tech employees.
New Jersey Stock Options Tax: ISO, NQSO & QSBS Guide
NJ taxes all capital gains as ordinary income (up to 10.75%) with no LTCG preference and no capital loss carryforward. But NJ has no state AMT on ISO exercises, and as of January 1, 2026, NJ conforms to the §1202 QSBS exclusion — potentially saving over $1M in state tax for qualifying founders. Full guide for NJ tech employees and NYC-metro commuters.
RSUs vs Stock Options: Which Is Better for Tech Employees?
RSUs guarantee a payoff if the stock has any value; options pay off only if the price exceeds your strike. Full comparison: tax treatment at each event, AMT exposure, QSBS eligibility, private company double-trigger trap, and how RSUs and options interact when you hold both.
Stock Options and Estate Planning: ISOs, NQSOs & What Happens at Death
Unexercised options at death trigger IRD rules, strict exercise deadlines, and complex trust interactions. What happens to your ISOs and NQSOs, who can exercise them, how the OBBBA $15M exemption changes the calculus, and how to structure ownership before a liquidity event.
Stock Option Vesting Schedule: Cliff, Gradual, and Acceleration Explained
How the standard 4-year/1-year cliff works, monthly vs quarterly vesting, single and double trigger acceleration, what happens when you leave before or after the cliff, and how early exercise with an 83(b) election interacts with vesting mechanics.
QSBS and Stock Options: Section 1202 Exclusion Guide
Section 1202 can exclude up to $15M of startup gain from federal tax — but only if you exercise the right shares, hold them long enough, and structure correctly. The full 2026 guide: OBBBA tiered exclusions (3/4/5yr), the 28% rate trap on partial exclusions, 83(b)+QSBS stacking, state nonconformity map, and M&A tacking rules.
Oregon Stock Options Tax: ISO, NQSO & 2026 QSBS Shock
Oregon decoupled from the federal QSBS exclusion in 2026 (SB 1507, signed April 9) — Oregon residents now owe up to 9.9% state tax on federally excluded QSBS gains. Add Portland Metro surcharges (Metro SHS 1% + Multnomah County PFA up to 3%) and the combined Oregon-side marginal rate hits 13.9%. Full 2026 guide for Intel, Adidas, Nike, and Portland-area tech employees.
Colorado Stock Options Tax: 4.4% Flat Rate, QSBS Conformity & State AMT Guide
Colorado's 4.4% flat income tax saves tech employees $44,000+ on a $500K NQSO exercise compared to California — and Colorado conforms to the §1202 QSBS exclusion unlike CA and OR. The one gotcha: Colorado has a state AMT (3.47%, Form DR 0104AMT) ISO holders should model. Full 2026 guide for Palantir, Gusto, Ping Identity, and Denver/Boulder tech employees.
Minnesota Stock Options Tax: 9.85% Rate, State AMT on ISOs & QSBS Conformity
Minnesota's 9.85% top rate and a 6.75% state AMT on ISO exercises create double-AMT exposure unlike most states — but Minnesota fully conforms to the §1202 QSBS exclusion unlike CA and OR. Full 2026 guide for UnitedHealth, Target, 3M, Medtronic, and Twin Cities tech employees.
Georgia Stock Options Tax: 4.99% Flat Rate, QSBS Conformity & No State AMT
Georgia dropped its income tax to 4.99% in 2026 (HB 463, signed May 11) — the first state to break below 5% in this reform era. No state AMT, no Atlanta city income tax, and full QSBS §1202 conformity unlike California and Oregon. Full 2026 guide for NCR Voyix, Global Payments, ICE, and Atlanta tech employees.
Arizona Stock Options Tax: 2.5% Flat Rate, 1.875% LTCG & No State AMT
Arizona has the lowest income tax rate among income-tax states at 2.5% — and a new 2026 LTCG subtraction drops qualifying dispositions to just 1.875% effective. No state AMT, QSBS conforms, no city income tax. Full 2026 guide for Intel, Axon, GoDaddy, and Arizona tech employees — including the CA sourcing trap for relocators.
Pennsylvania Stock Options Tax: ISO Trap, 3.07% Flat Rate & No QSBS Exclusion
Pennsylvania taxes ISO exercise spreads as ordinary income at exercise — not as AMT-only like most states. No LTCG preference, no QSBS §1202 conformity, and a 3.74% Philadelphia wage tax layered on top of 3.07% state tax. Full 2026 guide for Comcast, SAP, Duolingo, Google Pittsburgh, and Pennsylvania tech employees.
Virginia Stock Options Tax: AWS, Capital One & Defense Tech Guide 2026
Virginia does NOT tax ISO exercises as ordinary income — unlike California and Pennsylvania. No state AMT, full QSBS §1202 conformity (including OBBBA-enhanced exclusions), 5.75% top rate, and a DC-area commuter complexity that matters for Maryland and DC residents working in Northern Virginia. Full 2026 guide for AWS, Capital One, Booz Allen, and NoVA tech employees.
Nevada Stock Options Tax: Tesla, Amazon & No-Income-Tax Guide 2026
Nevada has no state income tax and no capital gains tax — NQSO exercises, RSU vesting, and ISO qualifying dispositions all hit $0 Nevada state tax. Unlike Washington, Nevada imposes no capital gains excise tax on ISO qualifying dispositions either. Full 2026 guide for Tesla Gigafactory, Amazon, Google, and Nevada tech employees — including the CA sourcing trap for relocators.
North Carolina Stock Options Tax: Research Triangle Park & RTP Tech Guide 2026
North Carolina does NOT tax ISO exercises as ordinary income — unlike California and Pennsylvania. No state AMT, a flat 3.99% rate (heading lower through 2034), and QSBS conformity under established pre-OBBBA rules. Full 2026 guide for Red Hat/IBM, Bandwidth, Wolfspeed, Cisco, and Research Triangle tech employees — including the CA-to-NC sourcing trap for relocators.
Maryland and DC Stock Options Tax: Lockheed, Marriott & Beltway Tech 2026
Maryland's new 2% capital gains surtax makes qualifying ISO dispositions cost MORE state tax than ordinary income for high earners — a counterintuitive trap. DC decoupled from QSBS entirely: federally excluded startup gains owe DC up to 10.75%. Full 2026 guide for Beltway tech, Maryland defense contractors, and DC startup employees.
Utah Stock Options Tax: Silicon Slopes ISO, NQSO & QSBS Guide 2026
Utah's 4.45% flat rate (SB 60, retroactive Jan 1, 2026) applies uniformly with no LTCG preference — but no state AMT on ISO exercises and full QSBS §1202 conformity unlike California and Oregon. Full 2026 guide for Adobe, Qualtrics, Domo, Instructure, Pluralsight, and Silicon Slopes tech employees — including the CA sourcing trap for relocators.
Tennessee Stock Options Tax: ISO, NQSO & QSBS Guide 2026
Tennessee has $0 state tax on all stock option income — the Hall Income Tax (dividends and interest only) was fully repealed January 1, 2021 and never applied to stock options anyway. No capital gains tax unlike Washington's 7%/9.9% excise. Full 2026 guide for FedEx, HCA Healthcare, AllianceBernstein, Asurion, and Nashville tech employees — including the CA sourcing trap for relocators.
Connecticut Stock Options Tax: CT State AMT on ISOs, 6.99% Rate & QSBS Guide 2026
Connecticut piggybacks on the federal AMT — ISO exercises generate a CT state AMT bill (up to ~5.5% of federal AMTI) in addition to the federal AMT, unlike New York or New Jersey which have no state AMT. No LTCG preference. CT conforms to §1202 QSBS unlike California. Full 2026 guide for Gartner, Charter, Synchrony, Booking Holdings, and Fairfield County tech employees — including the CT–NY commuter sourcing interaction.
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Stock Option Advisor Match is a matching service. We connect you with vetted fee-only financial advisors in our network — we don't manage money or provide advice ourselves. Advisors in our network are fiduciaries who charge transparent fees (not product commissions), and we match you based on your specific situation.