ISO $100K Limit Calculator
Calculate if your ISOs exceed the annual $100K limit and convert to NSOs
Critical: The Hidden ISO Limit
Under IRC Section 422(d), only $100,000 worth of ISOs (measured by FMV at grant date) can become exercisable for the first time in any calendar year. Any excess automatically converts to NSOs, triggering ordinary income tax at exercise regardless of what your grant agreement says.
ISO $100K Limit Calculator
ISO Grant Details
Enter your ISO grant information to check the $100K limit