QSBS Exclusion & Stacking

Estimate the federal tax sheltered by Section 1202 on qualifying stock, and what each additional stacked trust cap adds.

Inputs

Expected total gain at exit ($)

Aggregate basis in QSBS ($)

Stock issue date

Exclusion tier (post-2025 stock)

Additional non-grantor trusts (stacked caps)

Federal rate on unexcluded gain (%)

Estimate

Updates as you type. Simplified estimate; assumptions below.

Cap per taxpayer (greater of cap or 10x basis)-

Total caps (you + trusts)-

Gain sheltered-

Gain still taxable-

Federal tax avoided-

Assumptions and limits. Applies the per-issuer cap (greater of the statutory cap or 10x aggregate basis) per taxpayer, with the tiered exclusion percentages applicable to stock issued after July 4, 2025; earlier stock requires the five-year hold for its exclusion. Assumes each trust is a valid non-grantor taxpayer, shares qualify throughout, and ignores state nonconformity (California taxes the full gain), gift tax cost of funding trusts, and the excluded-gain AMT interaction of older stock. Estimates are educational, not advice or a projection. State taxes, alternative minimum tax, phase-outs, and individual facts can change results materially.

QSBS Exclusion & Stacking

Inputs

Estimate

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