Non-Qualified Stock Option (NSO)
A Non-qualified Stock Option (NSO) tax structure is a much more common and much simpler alternative to ISOs wherein employees pay income tax on the difference between the grant price and the exercise price. This employee stock option is called a non-qualified stock option because it doesn’t meet the IRS qualifications for an ISO.
Options Tax Calculator at Springmeyer Law
Joe Wallin's Incentive Stock Options vs. Nonqualified Stock Options at Startup Law Blog
Ian Artinger's NSOs Vs. ISOs – What’s the Difference? at Capshareblog
Tyler Hollenbeck's Understanding the differences between an ISO vs. NSO at The Venture Alley
Dave Naffziger's Startup Stock Options: ISOs vs. NSOs at Dave Naffziger's blog
Zibbie Nwokah's Equity 101 for Startup Employees (Part 3: Exercising and Taxes) at eShares