Disclaimer.

Informational, not advice

Nothing on QSBSCalc.com is tax advice, legal advice, accounting advice, or investment advice. The decoder, pillar pages, state pages, and source listings are informational references intended to help sophisticated readers (founders, employees, angels, their advisors) understand the mechanics of IRC §1202, IRC §1045, IRC §1244, the post-OBBBA §1202 modifications under P.L. 119-21, and state conformity rules.

Not affiliated

QSBSCalc.com is not affiliated with, endorsed by, or sponsored by the Internal Revenue Service, the U.S. Department of the Treasury, any state revenue agency, Carta, Inc., or any other named entity referenced on the site. References to forms, publications, and statutes link to their primary government source for verification.

Verify with a credentialed advisor

Before relying on any §1202, §1045, §1244, or state-conformity analysis in your tax return or in an exit decision, verify the conclusion with a credentialed advisor in your jurisdiction — a Certified Public Accountant (CPA), Enrolled Agent (EA), or tax attorney. Your specific facts may include nuances the decoder does not model (vesting structure, §83(b) elections, partnership attribution, gift transfers, trust ownership, AMT interaction, multi-jurisdiction state-residency questions, prior §1045 rollover history, etc.).

No reviewer fabrication

Reviewer attribution chips on this site render only when a real, credentialed CPA or Enrolled Agent has been engaged and consented to attribution. At any time when no reviewer has been engaged, no chip renders — we do not fabricate reviewers to satisfy E-E-A-T signals.

No fabricated math

The decoder reproduces a closed-form formula documented on the methodology page. Validation fixtures reproduce six known scenarios to the cent. We do not invent percentages, dollar thresholds, or "expected savings." If a number appears on the site that is not derivable from a primary source or the published formula, treat it as a bug and report it via the contact page.