Tag Archives: AMT

Qualified Small Business Stock (QSBS) Year-End Considerations

UPDATE: The fiscal cliff bill renewed the 100% exclusion (subject to the generous cap) under Section 1202 for investments made from September 27, 2010 through the end of calendar year 2013. See here: http://www.startuplawblog.com/2013/01/01/fiscal-cliff-bill-would-renew-100-exlusion-for-qsb-stock-investments/ By Dan Wright Noncorporate investors who … Continue reading

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Employers Must Begin Reporting ISO Option Exercises To IRS

Historically, the Internal Revenue Code of 1986, as amended (the “Code”) required corporations to provide an annual informational statement to each employee acquiring stock pursuant to the exercise of an incentive stock option (“ISO”) or under an employee stock purchase … Continue reading

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Whoops–I Didn’t Pay AMT On My ISOs Exercised Prior to 1/1/08. What Do I Do?

 If you didn’t pay alternative minimum tax on your incentive stock option exercises prior to January 1, 2008, and you owe the IRS a bunch of money–don’t worry about it. The Internal Revenue Code now provides that any “underpayment of tax … Continue reading

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Alternative Minimum Tax (AMT)–What Is It?

The alternative minimum tax (the AMT), is an alternative tax regime Congress originally enacted to prevent high income taxpayers from not paying any income tax at all.  The AMT is calculated by first calculating regular, ordinary taxable income, and then adding … Continue reading

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