Technical deep-dives on equity compensation taxation
Our comprehensive guides cover every aspect of stock options taxation, including RSU (Restricted Stock Units), ISO (Incentive Stock Options), NSO (Non-Qualified Stock Options), ESPP (Employee Stock Purchase Plans), 83(b) elections, and international tax planning strategies for tech professionals with equity compensation.
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Equity compensation is a significant part of total compensation for tech professionals, but the tax implications can be complex. Our guides cover the essential topics including:
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Complete guide to early exercise break-even analysis for stock options. Learn when to exercise before vesting, calculate break-even points, and optimize tax outcomes with 83(b) elections.
Step-by-step checklist to file an IRS Section 83(b) election within 30 days: Form 15620, state-by-state mailing addresses, Certified Mail proof, employer copies, and post-mailing verification.
Step-by-step procedural guide to filing a Section 83(b) election: IRS Form 15620 model language, service-center mailing addresses, Certified Mail proof, and the 30-day deadline for restricted stock.
Interactive tool to calculate your exact 30-day IRS deadline and generate certified mailing instructions for your 83(b) election.
Generate your official 83(b) election letter with the correct IRS mailing address and a certified mail checklist to ensure you meet the 30-day deadline.
Step-by-step checklist for the IRS 30-day 83(b) deadline, including certified mail instructions, postmarking rules, and what to do if you miss it.
Step-by-step guide to filing a timely Section 83(b) election with the IRS: 30-day rule, what to send, sample language, copies for your employer, and common filing mistakes for restricted stock and early exercise.
How IRS Revenue Ruling 2007-49 applies to early-exercised stock options: substantial risk of forfeiture, Section 83 inclusion timing, and interaction with Section 83(b) elections for startup employees.
Understand IRC Section 422(d): how the $100,000 per-year limit on incentive stock options works when grant FMV times first-exercisable shares exceeds the cap—and how excess is treated as NSO.
RSU 83(b): standard RSUs defer stock until vest—not RSAs or early exercise. IRC §83 transfers, Form 15620, Treas. Reg. §1.83-2 30-day rule; educational only.