Non-qualified stock option
(重定向自Nonqualified stock option)
Non-qualified stock options (typically abbreviated NSO or NQSO) are stock options which do not qualify for the special treatment accorded to incentive stock options.
Incentive stock options are only available for employees and other restrictions apply for them. For regular tax purposes, incentive stock options have the advantage that no income is reported when the option is exercised and, if certain requirements are met, the entire gain when the stock is sold is taxed as long-term capital gains.