These pages deal with options that qualify as incentive stock options.
Incentive Stock Options in General
An introduction to the topic.
Incentive Stock Options Before Exercise
What to know while still holding these options.
Tax rules that apply when you exercise an incentive stock option.
Cashless Exercise of ISOs
Considerations when you sell ISO shares at the same time you exercise the option.
ISO Exercise Using Stock
Tax rules that apply if you use stock, rather than cash, to pay the exercise price when you exercise an incentive stock option.
Early Disposition of ISO Stock
Here’s what you should know about selling ISO stock before the end of the special holding period.
Sale of Mature ISO Stock
Tax consequences when you sell ISO stock you after the end of the special holding period.
$100,000 Limit for ISOs
An explanation of the limit on the amount of ISOs that can become exercisable in a year.
$100,000 Limit and Early Exercise
An explanation of the $100,000 limit for early exercise ISO plans.
Refundable AMT Credit
This provision expired in 2012.