Equity compensation

ISO AMT capacity — largest bargain element with no AMT

Finds the AMT crossover point: the largest ISO bargain element that can be exercised and held before the Alternative Minimum Tax begins, for the given income and filing status. AMT is monotone in the bargain element, so the answer is found by bisection through the tax §55 engine (bounded, ~60 iterations). If strike_price and fmv_at_exercise are given, the capacity is also expressed as a share count. Deterministic; not tax advice.

post/v1/equity-comp/iso-amt-capacity

Request

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

Request body

tax_yearinteger required

Supported tax year (2025 or 2026).

filing_status'single' | 'mfj' | 'mfs' | 'hoh' required
ordinary_incomenumber

Other taxable income (the AMT baseline).

other_amt_preference_itemsnumber

Any AMT add-backs the taxpayer already has (optional).

strike_pricenumber

Optional — with fmv_at_exercise, expresses capacity as shares.

fmv_at_exercisenumber

Example request

{
  "tax_year": 2025,
  "filing_status": "single",
  "ordinary_income": 100000,
  "strike_price": 5,
  "fmv_at_exercise": 25
}

Response

ISO AMT capacity

result_idstring
engine_versionstring
disclaimerstring

Example response

{
  "result_id": "eqc-iso-cap_1a2b3c4d5e6f7a8b",
  "engine_version": "equity-comp-1.0.0",
  "inputs": {
    "tax_year": 2025,
    "filing_status": "single",
    "ordinary_income": 100000,
    "strike_price": 5,
    "fmv_at_exercise": 25
  }
}

Changes

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