Equity compensation

§83(b) election — recognize at grant vs at vest

Compares electing under §83(b) (recognize the spread as ordinary income now, at grant / early exercise) against the default (recognize it at vest), for restricted stock or early-exercised options. Returns the ordinary income, the tax on it (current-year brackets, via the tax engine), and the per-share basis under each, plus the appreciation the election shifts from ordinary income into future capital-gain treatment. The time-value of paying now vs at vest and the eventual capital-gains rate are out of scope. Not tax advice.

post/v1/equity-comp/section-83b

Request

  • Base URL: https://api.numeratica.com
  • URL: https://api.numeratica.com/v1/equity-comp/section-83b
  • 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
sharesnumber required
price_paidnumber

Strike or purchase price per share (often 0 for an RSA).

fmv_at_grantnumber required
fmv_at_vestnumber required

Example request

{
  "tax_year": 2025,
  "filing_status": "single",
  "other_ordinary_income": 150000,
  "shares": 1000,
  "price_paid": 1,
  "fmv_at_grant": 1,
  "fmv_at_vest": 20
}

Response

§83(b) comparison

result_idstring
engine_versionstring
disclaimerstring

Example response

{
  "result_id": "eqc-83b_1a2b3c4d5e6f7a8b",
  "engine_version": "equity-comp-1.0.0",
  "inputs": {
    "tax_year": 2025,
    "filing_status": "single",
    "other_ordinary_income": 150000,
    "shares": 1000,
    "price_paid": 1,
    "fmv_at_grant": 1,
    "fmv_at_vest": 20
  }
}

Changes

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