Equity compensation

NSO exercise → ordinary income, withholding gap, sell-to-cover

The spread on a non-qualified stock-option exercise ((fmv − strike) × shares) is ordinary compensation income at exercise (regular tax, not AMT). Returns the income, the flat supplemental withholding (22% to $1M, 37% above), the true marginal tax (via the tax engine), the under/over-withholding gap, the sell-to-cover share count, and the per-share basis (= fmv at exercise). Deterministic; not tax advice.

post/v1/equity-comp/nso

Request

  • Base URL: https://api.numeratica.com
  • URL: https://api.numeratica.com/v1/equity-comp/nso
  • 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
other_ordinary_incomenumber

Wages/other income, to find the marginal rate.

sharesnumber required
strike_pricenumber required
fmv_at_exercisenumber required

Example request

{
  "tax_year": 2025,
  "filing_status": "single",
  "other_ordinary_income": 150000,
  "shares": 1000,
  "strike_price": 5,
  "fmv_at_exercise": 25
}

Response

NSO exercise breakdown

result_idstring
engine_versionstring
disclaimerstring

Example response

{
  "result_id": "eqc-nso_1a2b3c4d5e6f7a8b",
  "engine_version": "equity-comp-1.0.0",
  "inputs": {
    "tax_year": 2025,
    "filing_status": "single",
    "other_ordinary_income": 150000,
    "shares": 1000,
    "strike_price": 5,
    "fmv_at_exercise": 25
  },
  "result": {
    "marginal_rate": 0.24
  }
}

Changes

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