Equity compensation

ESPP sale → qualifying vs disqualifying income split (§423)

Splits the gain on a §423 employee-stock-purchase-plan lot into ordinary income and capital gain under both a qualifying and a disqualifying disposition. The purchase price reflects the lookback discount (the discount off the lower of the offering- and purchase-date prices). Qualifying ordinary income is the lesser of the actual gain and the discount on the offering-date price; disqualifying ordinary income is the bargain at purchase. The tax of the split is the caller's (run /v1/tax/estimate with the components); the disqualifying capital gain's short/long character depends on the holding period from purchase. Not tax advice.

post/v1/equity-comp/espp

Request

  • Base URL: https://api.numeratica.com
  • URL: https://api.numeratica.com/v1/equity-comp/espp
  • Auth: one of:
    • HTTP bearer
    • API key in header X-API-Key

Request body

sharesnumber required
offering_date_pricenumber required

FMV at the offering/grant date.

purchase_date_pricenumber required

FMV at the purchase date.

sale_pricenumber required
discount_pctnumber required

Plan discount (e.g. 0.15 for 15%); applied to the lower of the two prices (lookback).

Example request

{
  "shares": 100,
  "offering_date_price": 10,
  "purchase_date_price": 20,
  "sale_price": 30,
  "discount_pct": 0.15
}

Response

ESPP income split

result_idstring
engine_versionstring
disclaimerstring

Example response

{
  "result_id": "eqc-espp_1a2b3c4d5e6f7a8b",
  "engine_version": "equity-comp-1.0.0",
  "inputs": {
    "shares": 100,
    "offering_date_price": 10,
    "purchase_date_price": 20,
    "sale_price": 30,
    "discount_pct": 0.15
  }
}

Changes

No recorded changes to this operation across all 1 revision of this API.