QSBS Section 1202 Exclusion Calculator

Estimate the excluded and taxable gain on qualified small business stock under Section 1202

Frequently Asked Questions

What is the Section 1202 QSBS exclusion?

Section 1202 lets investors exclude a large portion of the capital gain from selling qualified small business stock from federal income tax, subject to holding period and company requirements.

What is the exclusion cap?

The excludable gain is capped at the greater of ten million dollars or ten times your original cost basis in the stock.

What are the main qualification requirements?

Key requirements include holding the stock for at least five years and that it was issued by a qualified domestic C corporation meeting size and active-business tests. Consult a tax advisor for your situation.

Business Information Disclaimer: Estimates only. Not professional business advice.

This calculator provides estimates for informational purposes only. Business results vary by industry, market conditions, and execution. Not a substitute for professional business consulting, accounting, or legal advice. Consult qualified professionals before making business decisions.