ESPP DATE TOOL
Find when both ESPP holding periods have elapsed.
Enter an offering or grant date and a purchase or transfer date to check the federal §423 timing rule. The result is a timing fact, not a determination of your final tax treatment. Entered dates stay in your browser.
How the timing rule works
This is the later of the day after the two-year anniversary of the offering/grant date and the day after the one-year anniversary of the purchase/transfer date. Both timing periods must have elapsed.
For the first date, use the option or purchase right’s grant date. This may be called an offering or enrollment date in plan records; confirm the date that applies to you.
For the second date, use the date legal title to the shares transferred to you. This may be called the purchase date in plan records.
What this date does—and doesn’t mean
Meeting this timing test alone does not determine final tax treatment. Treatment also depends on the actual plan and transaction facts, the correct grant and transfer dates, employment requirements, and your circumstances. A sale before this date may be a disqualifying disposition with different tax treatment.
Educational information only—not tax or legal advice. Confirm your dates and plan terms with your employer’s plan administrator and a qualified tax professional.
Primary sources
Explore the broader ESPP estimate
The full ESPP calculator is currently available through the pilot.
Explore the ESPP calculatorKeep learning
Explore another focused ESPP rule, or return to the full collection.