Research notes

Guides

Plain-English tax guides for U.S. stock compensation topics, with official sources and calculator links.

Guide

How RSUs are taxed at vest, what supplemental withholding means, and how capital gains can arise later.

Guide

How nonstatutory stock options are generally taxed at exercise, what Form W-2 reporting can mean, and how a later sale is separate.

Guide

How incentive stock option exercises can create an AMT preference item and what to estimate before exercising.

Guide

How employee stock purchase plan shares can create ordinary income and capital gain or loss when sold.

Guide

How holding period, basis, sale proceeds, and prior wage income interact when stock compensation shares are sold.

Guide

What a Section 83(b) election is, why the 30-day deadline matters, and what this site does not decide for you.