Tax

QSBS (§1202) qualified-small-business-stock gain exclusion

Computes the IRC §1202 exclusion on a sale of qualified small-business stock — the exclusion percentage by acquisition vintage (legacy 50/75/100% for stock held >5 years) or holding-period tier (OBBBA-amended, for stock acquired after 2025-07-04: 50% at ≥3 years, 75% at ≥4, 100% at ≥5), the excluded and taxable gain under the greater-of-$10M ($15M OBBBA) or 10×-basis per-issuer cap, the 28%-rate tax on the included portion (capped at the incremental ordinary tax), NIIT on the taxable gain, the §57(a)(7) 7% AMT preference on partial exclusions, and the saving versus a plain sale. Statutory parameters are grounded to §1202; deterministic; not tax advice.

post/v1/tax/qsbs-exclusion

Request

  • Base URL: https://api.numeratica.com
  • URL: https://api.numeratica.com/v1/tax/qsbs-exclusion
  • Auth: one of:
    • HTTP bearer
    • API key in header X-API-Key

Request body

acquisition_datestring required

YYYY-MM-DD; drives the vintage / applicable-date test.

holding_period_yearsnumber required

Years the stock was held.

basisnumber required

Cost basis (10× basis is part of the per-issuer cap).

gainnumber required

Total long-term gain on the sale.

gross_assets_at_issuancenumber required

Aggregate gross assets at issuance (≤$50M legacy / $75M OBBBA to qualify).

filing_status'single' | 'mfj' | 'mfs' | 'hoh' required
tax_year2025 | 2026 required
other_incomenumber

Other ordinary income (positions the excess LTCG + NIIT).

Example request

{
  "acquisition_date": "2015-06-01"
}

Response

The exclusion, tax on the included gain, and the saving vs a plain sale

result_idstring
engine_versionstring
disclaimerstring

Example response

{
  "result_id": "qsbs_1a2b3c4d5e6f7a8b",
  "engine_version": "qsbs-1.0.0",
  "inputs": {
    "acquisition_date": "2015-06-01"
  }
}

Changes

No recorded changes to this operation across all 1 revision of this API.