Guides

• The 2026 AMT Phaseout Change and ISOs — The One Big Beautiful Bill Act cut the AMT exemption phaseout to $500,000 ($1M joint) and doubled its rate. What that means for ISO exercises this year.
• Getting AMT Back: the Minimum Tax Credit — AMT from an ISO exercise usually isn't lost: it becomes a credit on Form 8801 you can use in later years.
• ISO Holding Periods and Disqualifying Dispositions — Hold ISO shares 2 years from grant and 1 year from exercise for long-term capital gains. Sell earlier and the spread is wage income, but there's no AMT on it.

Tools

• ISO AMT calculator: how much will exercising cost?
• Find your AMT crossover point
• Exercising ISOs before year-end

Comparisons

• An EquityTax alternative for the ISO AMT question
• Before you pay a CPA $1,500 for an ISO plan