Equity compensation

ISO exercise → AMT impact (§55, via the tax engine)

Computes the Alternative Minimum Tax impact of exercising and holding incentive stock options. The bargain element ((fmv − strike) × shares) is an AMT preference; it is routed through the tax engine's §55 path (run with and without the preference) so the incremental AMT — which generally becomes a Minimum Tax Credit (§53) in later years — reflects the current exemption and phase-out. Held past year-end (no regular-tax income / no disqualifying disposition). Deterministic; not tax advice.

post/v1/equity-comp/iso

Request

  • Base URL: https://api.numeratica.com
  • URL: https://api.numeratica.com/v1/equity-comp/iso
  • 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, to set the AMT baseline.

sharesnumber required
strike_pricenumber required
fmv_at_exercisenumber required
other_amt_preference_itemsnumber

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

sale_pricenumber

Optional. If given, also returns the same-year disqualifying-disposition outcome (sell the shares now: ordinary income, no AMT).

Example request

{
  "tax_year": 2025,
  "filing_status": "single",
  "ordinary_income": 200000,
  "shares": 10000,
  "strike_price": 1,
  "fmv_at_exercise": 11
}

Response

ISO AMT impact

result_idstring
engine_versionstring
disclaimerstring

Example response

{
  "result_id": "eqc-iso_1a2b3c4d5e6f7a8b",
  "engine_version": "equity-comp-1.0.0",
  "inputs": {
    "tax_year": 2025,
    "filing_status": "single",
    "ordinary_income": 200000,
    "shares": 10000,
    "strike_price": 1,
    "fmv_at_exercise": 11
  }
}

Changes

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