Free Qualification Check
QSBS Qualifier
Six questions. Determine whether your small-business stock qualifies for Section 1202 exclusion — up to $10M of gain tax-free at the federal level.
Answer each question based on your specific stock. Disqualifying answers heavily weight the verdict.
1. Was the stock issued by a domestic C-corporation?
2. Was the stock issued after August 10, 1993?
3. Did you acquire the stock at original issuance (or by gift / inheritance from the original holder)?
Secondary purchases (buying stock on the open market or from another shareholder) typically don't qualify.
4. Were the corporation's gross assets at issuance under $50M?
5. Is the corporation engaged in a qualified trade or business?
Excluded: banking, insurance, farming, mining, professional services (law, health, accounting, consulting), restaurants, hotels.
6. How long have you held (or plan to hold) the stock before sale?
Answer all questions to see your result.
Keep reading
QSBS (Qualified Small Business Stock, §1202)
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GuideOpportunity Zones: Capital Gain Deferral and Tax-Free Growth
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GuideSection 1202 QSBS: Up to $10M Gain Tax-Free
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