{
  "id": "ELEC_ISO_REPORTING_COMPLIANCE",
  "name": "Incentive Stock Option (ISO) Information Reporting",
  "category": "capital_gain",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Employees who exercise incentive stock options (ISOs) or acquire stock under an Employee Stock Purchase Plan (ESPP) with an option price between 85% and 100% of value.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Corporations must provide employees with a written statement by January 31st following the year of an ISO exercise. This documentation is critical for the employee to track their cost basis and ensure they qualify for preferential long-term capital gains rates upon a qualifying disposition.",
  "irc_reference": "IRC §6039",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}