QSBS Planning/Stacking Calculator

QSBS Stacking Calculator

Model your tax exposure across different stacking and jurisdiction scenarios.

How this QSBS stacking calculator works

Enter your exit details, explore how many trusts you can benefit from, and see how federal and state taxes change across four planning scenarios.

1
Your situation
2
Federal analysis
3
State analysis
4
Your results

Each step builds on the last. Start by entering your predicted sale price and state.

Step 1

Your Situation

Per-taxpayer cap: $10,000,000

Does not conformCalifornia does not conform to Section 1202. Capital gains taxed at up to 13.3%.

This calculator assumes stock was acquired at par value, meaning the $10,000,000 cap applies (not the 10x basis alternative). If you invested significant capital, the 10x basis rule may yield a higher exclusion — consult your advisor.

Step 2

Federal Tax Analysis

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Exclusion buckets

You

$10,000,000

Excluded

$10,000,000

Taxable

—

Trust 1

—

Trust 2

—

Trust 3

—

Trust 4

—

Trust 5

Your exclusionTrust exclusionYour gain above exclusion (taxable)
Total federal exclusion capacity$10,000,000
Your total gain$20,000,000
Total excluded$10,000,000
Federally taxable after exclusion$10,000,000
Federal tax (23.8%)$2,380,000

$10,000,000 exceeds your exclusion capacity. Add 1 more trust to fully cover this exit, or the spillover will be taxed at 23.8%.

Step 3

State Tax Analysis

California taxes your full gain — with or without QSBS

You have no trusts, so all $20,000,000 stays in your hands. California does not conform to federal QSBS rules and taxes the entire gain at up to 13.3%.

Your shares (all)

$20,000,000

$10,000,000 excluded federally, $10,000,000 taxable federally — all taxed by California

13.3%California state tax
Your shares (full gain)$20,000,000
State tax rate13.3%
Total state tax$2,660,000

How trusts can reduce this

By gifting shares to non-grantor trusts established in a no-income-tax state like Nevada, the trust's share of the gain escapes California tax. Move the slider in Step 2 to explore how adding trusts changes your state tax exposure.

No jurisdiction comparison or relocation options shown — these strategies require at least one trust. Add trusts in Step 2 to unlock state optimization.

Step 4

Your Results

Total Gain

$20,000,000

Tax With No Planning

$7,420,000

ADefault QSBS only (no trusts)

Federal

$2,380,000

State

$2,660,000

Savings

$2,380,000

Maximum potential savings

$2,380,000

Schedule a Free ConsultationRead the Full QSBS Guide

For illustrative purposes only. Not legal, tax, or financial advice. State conformity data and calculations may contain inaccuracies — verify all figures with a qualified professional before making decisions.