Section 1244 Unlocks Ordinary Loss Treatment for Qualified Small(er) Businesses

Section 1244 losses from certain small business stock allows an individual or married taxpayer to take a $50k or $100k capital loss, respectively, as an ordinary loss annually.

This article does not constitute legal or tax advice. Please consult with your legal or tax advisor with respect to your particular circumstance.

About QSBS Expert

QSBS Expert was founded by a group of entrepreneurs, investors, accountants and lawyers who came together when trying to navigate a QSBS situation of their own. We quickly realized that the regulations left a lot of open questions and the publicly available information was confusing to sift through…so we thought that others may also benefit from having a “go to” resource for all things QSBS.