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Open - Rolling Basisgovernment-benefits

Qualified Small Business Stock (Section 1202)

domainInternal Revenue ServiceverifiedVerified · Sep 20
Funding / Offer
Potential exclusion of qualifying gain; limits and holding rules apply
scheduleDurationDeadline: See program page
pie_chartEquity1-7 days
eventStatusOpen - Rolling Basis
schedule
Duration
Deadline: See program page
pie_chart
Equity
1-7 days
payments
Funding
medium
military_tech
Selectivity
Competitive

infoAbout this program

Federal capital-gains exclusion for qualifying original-issue small-business stock.

inventory_2What's Included

4 items
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Value

Potential exclusion of qualifying gain; limits and holding rules apply

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Equity

0%

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Provider

Internal Revenue Service

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Type

government-benefits

checklistEligibility

1 items
  • check_circleQualified C corporation stock and shareholder must meet statutory gross-asset, business and holding requirements.

directions_runHow to Apply

2 steps
  1. 1

    Review Qualified Small Business Stock (Section 1202) country rules and eligibility.

  2. 2

    Apply at https://www.irs.gov/forms-pubs/about-publication-550.

helpFAQ

tagTags & categories

#Government benefits#tax, qsbs, equity