QSBS’s 10× Basis Limit: The $750 Million Example
How contributed property affects QSBS basis and the 10-times-basis limit, with stock-sale examples showing the gain that remains taxable.
Section 1202
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Washington State Capital Gains Tax: 2026 Rates & Exemptions
Washington State capital gains tax: who pays, the 7% and 9.9% rates after deductions, exempt assets, filing rules, and planning before a sale.
What a QSBS Attestation Letter Should Document: 8 Key Elements
A section-by-section breakdown of what your QSBS attestation letter needs to say — gross assets, active business, redemption reps, and what happens if you can't prove it.
QSBS Checklist: Section 1202 Eligibility Requirements
Step-by-step QSBS eligibility checklist: the key Section 1202 requirements your company and stock must meet to qualify for the federal capital gains exclusion.
Washington’s 9.9% Income Tax & QSBS: Timing Section 1202, Your Sale, and Your Move
Coordinate QSBS eligibility, Washington’s 7%–9.9% capital-gains tax, and income-tax residency and sourcing rules before a sale or move.
Can Both Spouses Claim the QSBS Exclusion? What Section 1202 Does and Doesn't Say About Married Couples
QSBS for married couples: joint versus separate returns, coordinated dollar limits, the 10-times-basis alternative, and why gifts do not establish two full exclusions.
QSBS Stacking: Gifts, Trusts and the Section 1202 Exclusion
What is QSBS stacking? How gifts, spouses, and trusts interact with Section 1202. Separate taxpayers are not automatic separate exclusions—results depend on §1202(b)/(h), trust status, assignment of income, and anti-abuse rules.
Oregon SB 1507: QSBS Gains Are Now Fully Taxable at the State Level (2026)
Oregon SB 1507 decouples the state from the federal QSBS exclusion under Section 1202. For tax years beginning on or after January 1, 2026, Oregon adds federally excluded QSBS gain back, so Oregon residents may owe full state income tax on it.
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2026 QSBS State Conformity Guide: All 50 States and D.C.
A federal QSBS exclusion does not settle state tax. This guide covers all 50 states and D.C. for 2026 — conformity, older Code dates, addbacks, and no-income-tax states. Reviewed Sept. 21, 2026.