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Title pretty much says it all. I'm curious in cases where the strike price is so high that the only practical choice is a cashless sale (leading to a disqualifying disposition), if it makes a difference if they're incentive stock options or non-qualified stock options.

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Federal tax-wise, the only real difference for cashless exercises is that FICA is withheld on NSOs but isn't owed on ISOs. NSOs also have income taxes withheld at 22% by default (37% if income >$1M), which may or may not be enough to cover your tax liability, and there's no withholding on ISOs (income taxes still owed).

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If you're doing a cashless sale (i.e.: execute and sell in the same transaction) then you get no tax benefits of the ISO and the difference between strike and FMV (your gain) is taxed as ordinary income - same as NSO.

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