When must I pay taxes on my unvested ISOs?
July 23, 2001
Date: Thu, 8 Feb 2001
I exercised both vested and non-vested ISOs in 2000. The lockup period for these shares ended in 1/2001. Do I need to pay AMT for the unvested shares on my 2000 taxes?
Thanks, Kevin Regan
Date: 15 Feb 2001
If the shares were in fact unvested as of the end of 2000 and you did not make a Section 83(b) election, the AMT adjustment for the shares is not reported for 2000 but will be reported for when the shares vest.