QSBSCalc
About

A calculator-first reference,
statute-pinned to the cent.

QSBSCalc covers the IRC §1202 Qualified Small Business Stock exclusion under both rule sets — the pre-OBBBA binary regime and the post-OBBBA tiered regime introduced by P.L. 119-21 — plus the 50-state conformity overlay, the §1045 rollover branch, the §1244 loss alternative, and the Form 8949 reporting line.

Last updated: May 11, 2026

What this is

QSBSCalc is a calculator-first reference for the IRC §1202 Qualified Small Business Stock exclusion under both the pre-OBBBA rule set (binary 5-year hold, $10M cap, $50M gross-asset ceiling) and the post-OBBBA rule set introduced by P.L. 119-21 (tiered 50%/75%/100% exclusion at 3/4/5+ year hold, $15M cap, $75M ceiling, 28% rate on the unexcluded slice). It also overlays the 50-state conformity landscape, the §1045 rollover branch, the §1244 small-business-stock loss alternative, and the Form 8949 reporting line-by-line.

What it isn't

Not a tax-prep tool. Not a wealth manager. Not a CPA firm. Not affiliated with the IRS, Treasury, Carta, or any state revenue authority. We do not invest your money, file your return, or represent you before the IRS. We provide statute-pinned mechanics you can verify yourself.

Principles
Editorial principles

How we work

  1. Primary sources only

    Every claim about §1202 links to Cornell LII, eCFR, congress.gov, or IRS.gov. Tax Adviser, McLane Middleton, Surgent CPE, and Baker Tilly are supplementary — never load-bearing.

  2. No fabrication

    Numbers come from formulas documented on the methodology page or primary sources. We don't invent percentages, dollar caps, or projected savings.

  3. No fake reviewers

    If you see a "Reviewed by X, CPA" chip, the credentialed reviewer has been engaged. When no reviewer is engaged, no chip renders.

  4. Privacy by design

    The decoder runs in your browser. Your inputs never leave.

  5. Calm publication register

    Tax Foundation, AICPA Journal of Accountancy, Bloomberg Tax, Carta-blog editorial restraint. No "Save MILLIONS!" framing. No alarm-red. No urgency timers.

Operator

Operated by Desymphony EOOD (Sofia, Bulgaria), part of the Desymphony portfolio of calculator-first reference sites covering US tax topics. QSBSCalc joins the seven-site CPA-bundle cluster addressing OBBBA-era policy windows.

Reviewer attribution

We are recruiting CPAs and Enrolled Agents with §1202 specialty for named reviewer attribution. Reach out via /contact.

Versioning + freshness

Statute citations on each page carry a "last verified" date. State conformity rules carry a "last verified" date per state. We commit to a quarterly review cycle and revise within 30 days of any material change (Treasury guidance, IRS notice, state legislative amendment).