@roalddahl14
This is code section 422 (d).
To the extent that the value is more than US$100,000 these shares not ISO. Assuming that the granting entity does not have an ESOP in place, then these would become NQSO
Suggest you pay attention to page 4 of the first document ( IRS U-Tube / TaxProfessional web discussion ) that I ref'd earlier -- lot of discussion how to handle NSO ( NQSO ).
Another question that needs to dealt with is whether this should be considered as wages in kind -- i.e. the start-up paid you for your services with stock option ( active employment and in-kind payment ) AND whether this took place during your NRA status. If that is so then this is foreign income during NRA status and therefore not-taxable by the US.
Again this is also discussed in that web transcript that ref'd earlier.
Is there more I can do for you ?
