Investment Tax Atlas
Investment tax rarely turns on one rule.
The result can depend on what happened, what you owned, how you acquired it, your basis, when you acted, how the transaction is reported, and which state has the right to tax it.
The PRISM Investment Tax Atlas organizes those questions into a connected system—so you can start with the transaction in front of you and follow the tax consequences from there.
Start with what happened
You do not need to know the tax terminology first. Start with the situation you are trying to understand.
I sold an investment
Understand holding periods, basis, capital gains and losses, wash sales, harvesting, and estimated tax.
I received dividends, interest, or other investment income
Understand how different forms of investment income are taxed and where federal and state rules can diverge.
I received or exercised company equity
Navigate RSUs, restricted stock, stock options, ESPPs, withholding, basis, and multi-state issues.
I own founder stock or may have QSBS
Work through Section 1202 qualification, original issuance, holding periods, transfers, entity structure, and rollover questions.
I bought, sold, transferred, or earned crypto
Follow basis, dispositions, transfers, staking, DeFi, losses, reporting, mining, and NFTs.
I moved states or have investments connected to more than one state
Understand residency, sourcing, credits, state capital-gain rules, QSBS differences, and investment-income treatment across states.
Follow the tax chain
Transaction → character → basis → timing → reporting → payment → state treatment
A tax result can change at any point in that chain. The Atlas separates the questions so you can see which rule controls—and where another tax issue begins.
Hubs
Capital Gains & Basis
13 guides
Understand capital gains, cost basis, holding periods, share identification, inherited and gifted stock, investment losses, wash sales, and estimated tax.
Investment Income
5 guides
Understand how dividends, interest, Treasury and municipal bonds, OID, foreign income, NIIT, and investment interest interact under federal and state tax rules.
Equity Compensation
9 guides
Understand how RSUs, restricted stock, stock options, ESPPs, cost basis, withholding, private-company liquidity, and multi-state taxes fit together.
QSBS & Founder Stock
9 guides
Understand Section 1202 QSBS rules for founders and investors, including post-2025 holding periods, original issuance, gross assets, active business, gifts, partnerships, LLC conversions, and Section 1045.
Crypto & Digital Assets
11 guides
Navigate federal tax rules for crypto basis, sales, wallet transfers, staking, airdrops, DeFi, losses, gifts, Form 1099-DA, mining, compensation, and NFTs.
State & Multi-State Investment Tax
9 guides
Understand how residency, sourcing, state capital-gains rules, credits, moves, equity compensation, QSBS, Treasuries, municipal bonds, and multi-state investment income interact.