Equity compensation and the alternative minimum tax

This lesson is part of the full course.

In it you will learn to:

• Determine the timing, amount and character of income from nonqualified options, incentive stock options, ESPP shares, restricted stock and RSUs
• Decide when a §83(b) election helps and what it risks
• Identify the adjustments and preferences that turn taxable income into alternative minimum taxable income
• Compute the AMT exemption, phase-out and tentative minimum tax for 2026, and explain the minimum tax credit