US 2028 Equity Comp Tax
2028 equity comp: ISO (Incentive Stock Options) → AMT trigger + LTCG if hold 2yr grant + 1yr exercise. NSO → ordinary at exercise. RSU → ordinary at vest.
Total Tax
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Type
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| Spread (FMV - strike) | — |
| Tax at exercise/vest | — |
| AMT (ISO only) | — |
| Total tax 2028 | — |
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Equity compensation 2028 tax: ISO (Incentive Stock Options) — no tax at exercise but AMT preference item; LTCG if hold 2 yrs from grant + 1 yr from exercise. NSO (Non-Qualified Stock Options) — ordinary income at exercise (FMV - strike). RSU (Restricted Stock Units) — ordinary income at vest (full FMV). ISO best for LTCG potential; RSU simplest; NSO middle.
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body_htmlLast updated May 2026. Sources: IRS Equity Comp.