Tech professionals face a level of tax complexity that generic software and generalist CPAs often aren’t equipped to handle. Compensation structures like restricted stock units (RSUs) frequently involve flat withholding rates that fall short for high earners, making proactive, year-round planning essential to avoid surprises. Stock options add another layer, where decisions around ISO exercise timing, AMT exposure, and 83(b) elections require careful strategy rather than simple checklists. Employee stock purchase plans (ESPPs) introduce nuanced rules around qualifying versus disqualifying dispositions and cost basis reporting, where mistakes can be costly. On top of that, high-income earners must navigate top marginal tax rates, state taxes, and thresholds like the Net Investment Income Tax (NIIT), all of which compound into a level of complexity that many preparers simply aren’t monitoring closely enough.