Articles on RSUs, ISOs, NSOs, 83(b) elections, and restricted stock — how each equity type is taxed and strategies to maximize your compensation value.
29 articles
Illinois taxes all income at a single flat 4.95% rate, including RSU vesting, ISO gains, and capital gains. Here's how the flat rate hits your equity comp, why there's no bracket gap, and what to plan for.
Massachusetts taxes most income at a flat 5%, plus a 4% Fair Share surtax above $1,083,150 — a 9% top rate. Here's how that hits RSU vesting, ISO gains, and capital gains, and how a big equity event can cross the surtax line.
Oregon's income tax tops out at 9.9%, and that top rate begins at just $125,000. Its optional 8% supplemental withholding under-withholds RSU income, so equity earners owe Oregon at filing. Here's how the brackets and the gap work.
New Jersey's Gross Income Tax runs from 1.4% to 10.75% across eight brackets. Here's where equity-comp households actually land, how RSU vesting and ISO gains are taxed, and why NJ's lack of a flat supplemental rate matters for withholding.
Relocating doesn't reset the tax clock on your equity. Your RSUs and options are sourced by where you worked during the vesting period, so your old state can still tax a share long after you leave. Here's how multi-state allocation works.
A decision-stage map of every form your equity comp touches: the W-2 that already carries vest and exercise income, Form 8949 and Schedule D for sales, and Form 3922 and 6251 for ESPP and ISO — plus the basis fix that stops double taxation.
Four quiet leaks — under-withholding, the broker basis trap, bunched income, and unplanned AMT — drain thousands a year from equity-comp holders who never see them coming. Here's how much each costs, and how to plug them.
The main ESPP tax form is 3922, but you report the sale on Form 8949 and Schedule D while the discount appears as wages on your W-2. See which forms you get and the cost-basis trap.
An ESPP tax calculator estimates two layers of tax: ordinary income on the purchase discount and capital gains at sale. Model qualifying vs. disqualifying dispositions in dollars.
ESPP tax examples worked in dollars: the 15% discount as ordinary income, the qualifying vs. disqualifying split, the broker basis trap, and the W-2 reporting — all on one set of shares.
The best RSU tax calculators and equity comp tools in 2026, compared honestly by price, what they calculate, equity types, state coverage, and signup.
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