QSBS Calculator & Stacking Simulator

Interactive tool for Qualified Small Business Stock (QSBS) gain exclusion analysis and multi-taxpayer stacking strategies under IRC §1202, as amended by the One Big Beautiful Bill Act (OBBBA, Pub. L. 119-21).

QSBS Eligibility Checker

Verify that your stock holdings meet all requirements under IRC §1202.

Company Name*

Stock Acquisition Date*

Gross Assets at Acquisition

Threshold: $50M (legacy)

Gross Assets Status

C-Corporation

IRC §1202(c)(1) requires C-corp status

Original Issuance

Stock issued directly by company to you

Qualified Trade or Business

Does NOT fall under IRC §1202(e)(3) exclusions (see below)

Excluded Businesses — IRC §1202(e)(3)

QSBS exclusion does NOT apply to businesses in these fields:

• Health, law, engineering, architecture

• Accounting or actuarial science

• Performing arts or athletics

• Consulting services

• Financial services or brokerage

• Principal asset = reputation or employee skill

If excluded, specify:

✗ Not Currently Eligible

• Company name required
• Must be C-Corporation
• Acquisition date required
• Must be original issuance from company
• Must be qualified trade or business

Disclaimer: This calculator is an educational tool. It does not constitute legal, tax, or financial advice. QSBS planning is complex and highly fact-dependent. Consult with qualified tax, legal, and financial advisors before implementing any strategy. All thresholds reflect CURRENT_EXEMPTIONS from IRS Rev. Proc. 2025-32 as of April 2026.