Our ISO/NSO Report provides a clear breakdown of Incentive Stock Options (ISOs) and Non-Qualified Stock Options (NSOs) that become exercisable over a given period. This report is essential for companies and tax advisors to track option activity, support tax planning, and prepare accurate financial reporting.

What the Report Includes

The ISO/NSO Report summarizes:

• Option holders with exercisable grants
• Exercisable shares by year or across all years
• A breakdown of the ISO/NSO status of options based on the accrued value of exercisable shares per year

Reporting Options

You can generate the report in two ways:

1. All Years View – See a cumulative overview of all options that became exercisable across all years.
2. Individual Year View – Focus on a specific calendar year to understand what became exercisable within that time frame.

These options give you flexibility in how you review and prepare for tax reporting, 409A valuations, or financial audits.

When to Use It

Use the ISO/NSO Report when:

• Preparing year-end financial statements
• Assisting employees with tax planning
• Conducting audits or compliance checks
• Analyzing option activity over time

Disclaimer: Our platform dynamically recalculates the ISO/NSO classification of option grants as new grants are issued. This is because the introduction of additional grants and overlapping vesting schedules can impact the ISO eligibility of previously granted options. For the most accurate and up-to-date reporting, we recommend regenerating the ISO/NSO Report after any new option grants are added for employees receiving significant equity compensation.