Tender Offer Tax: How Selling Private Shares Is Taxed
How tender offer proceeds are taxed: capital gains on long-held shares, ordinary income above your 409A price, plus FICA and AMT traps for ISO, NSO, and RSU sellers.
Mike Navarro··12 min read
QSBS Exclusion Rules: Section 1202 Eligibility, Holding Period & Caps
QSBS exclusion rules under §1202 can wipe out federal tax on up to $10M (now $15M) of startup-stock gain after a 5-year hold. See the eligibility tests, the cap, and the 2025 OBBBA changes.
Mike Navarro··13 min read
#QSBS#Section 1202#Startup Equity+3 more
How to Optimize Your Equity Taxes Across Multiple Years
Bunching an ISO exercise or a big share sale into one year stacks your income into the top bracket and past the AMT break-even. Here's how to optimize equity taxes across multiple years by flattening income instead.
Mike Navarro··7 min read
ESPP Taxes: How Employee Stock Purchase Plans Are Taxed
A complete guide to ESPP taxes — the discount taxed as ordinary income, the capital gain at sale, qualifying vs. disqualifying dispositions, and the broker basis trap that double-taxes the unwary.
Mike Navarro··12 min read
#ESPP#Employee Stock Purchase Plan#Qualifying Disposition+3 more
New York QSBS Exclusion (2025): §1202 Gain Is Tax-Free at the State Level Too
New york qsbs exclusion: §1202 zeroes your federal tax, and because New York conforms, the same gain is $0 at the state and city level too — unlike California. See the numbers.
Mike Navarro··5 min read
#New York#QSBS#Section 1202+2 more
California QSBS Exclusion Calculator (2025): §1202 Eligibility and Worked Examples
California QSBS exclusion explained: §1202 wipes out federal tax on up to $10M of gain, but CA gives you $0 state relief. See your CA tax bill in 60 seconds.
Mike Navarro··4 min read
#California#QSBS#Section 1202+2 more
Stock Options Tax Calculator: ISO and NSO Tax Impact Compared
Compare the tax impact of exercising ISOs vs NSOs with our free stock options tax calculator. See how exercise timing, holding periods, and AMT affect your bottom line.
Mike Navarro··8 min read
How Are RSUs Taxed? A Complete Guide to Vesting, Selling, and Withholding
RSUs are taxed twice: as ordinary income when they vest, and as capital gains when you sell. Learn exactly how each event is taxed and how to minimize your bill.
Mike Navarro··10 min read