What's inside
- Key IRS numbers — $25K cap, 15% max discount, 17.6% guaranteed return formula
- Lookback formula with worked examples for rising and falling stocks
- Qualifying vs. disqualifying disposition comparison table
- Tax treatment by scenario — ordinary income vs. LTCG breakdown
- 2025 federal tax brackets and long-term capital gains rates
- All tax forms explained — 3922, 1099-B, 8949, W-2, Schedule D
- Cost basis trap — how to avoid the #1 ESPP tax filing error
- State tax notes — California, New York, zero-tax states
- Immediate sale vs. hold checklist
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Disclaimer: This cheat sheet is compiled from publicly available information and IRS publications for educational purposes only. It does not constitute financial, tax, legal, or investment advice. Tax laws change frequently — always verify against current IRS publications and consult a qualified CPA or financial advisor for guidance specific to your situation.
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