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Through executive wealth management, Dimov Tax plans when to sell vested shares. Describe the grants on the contact form in confidence, and Dimov Tax replies within 24 hours.
The IRS taxes restricted stock units (RSUs) as wages when the employer delivers the vested shares, at their value that day.
The IRS measures later capital gain or loss from that value, whether the executive sells the same day or years later.
Achim von Bodman, CFP®, the Dimov Tax planner, recommends a sale or a hold for each vesting batch.
Employers can withhold a flat 22% federal tax on vested RSUs and other supplemental wages up to $1 million a year. The IRS taxes 2026 taxable income over $640,600 for single filers, or $768,700 for joint filers, at 37%.
Source: IRS Publication 15 and Rev. Proc. 2025-32, checked October 2026
| Point | Nonqualified stock option (NSO) | Incentive stock option (ISO) |
|---|---|---|
| Tax at exercise | The IRS taxes the gap between share value and exercise price as income | No regular income tax |
| AMT on ISO exercise | No AMT adjustment | The IRS counts that gap for alternative minimum tax (AMT) unless the holder sells that year |
| Sale after exercise | The IRS taxes gain above the share value at exercise as capital gain | The holder earns long term gain by holding more than 2 years from grant and 1 from exercise |
The planner sets a sale schedule across several tax years.
The planner weighs pooling single stocks in a fund for a share of the whole.
The planner fits each sale to the dates the employer lets insiders trade.
Share vesting schedules and the last tax return.
The planner maps employer stock against other household wealth.
Dimov Tax CPAs project AMT and withholding before each exercise or sale.
The planner updates the sale plan after each vest.
Clark has been handling my taxes for the last few years now... fast and able to handle complex scenarios. I highly recommend them for anyone who has equity based compensation.
Our team includes CPAs and Enrolled Agents who work on individual returns, business taxes and tax planning. Tell us what you need help with when you get in touch.
Talk to a stock option financial advisor at Dimov Tax about wealth management for executives before the next vest or exercise. Achim von Bodman, CFP®, reviews the grants, and the executive places each trade.
You can lose money when you invest. Dimov Tax gives general information here, not investment, tax or legal advice for your situation. Certified Financial Planner Board of Standards Center for Financial Planning, Inc. owns and licenses the certification marks CFP®, CERTIFIED FINANCIAL PLANNER®, and CFP® (with plaque design) in the United States to Certified Financial Planner Board of Standards, Inc., which authorizes individuals who successfully complete the organization’s initial and ongoing certification requirements to use the certification marks.
