When a shareholder sells QSBS, the total gain that may be taken into account for each issuing corporation is limited to the greater of: 1. $10 million less the total amount of gain previously excluded from such QSBS (the “cumulative limitation”), or 2. Ten times the adjusted basis of the QSBS issued to the taxpayer from the corporation. You can use our QSBS Calculator to find out how much taxes could be saved for QSBS that you hold.