MODE VC / Tools / 02. 83(b), QSBS & DE Tax
Calculator 2 • IRC §83(b) • §1202 QSBS • Delaware franchise tax

83(b) Election, QSBS and Delaware Tax

Find your 30-day Section 83(b) deadline, print an election statement, estimate the Section 1202 QSBS exclusion under the rules that match your stock's issue date, and compare the two Delaware franchise tax methods.

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1. Founder stock and 83(b) inputs

2. QSBS (Section 1202) inputs

Stock issued after 4 July 2025 follows the new rules. Stock issued on or before that date follows the earlier rules. The issue date is usually your grant date.

3. Printable §83(b) statement (stays in your browser)

4. Delaware franchise tax inputs

30-Day Filing Deadline Nov 17, 2026 30 days from today
Tax With 83(b) Today $0 $400 Purchase Basis
Tax at Vesting Without 83(b) $3.70M At an assumed 37% rate
§1202 QSBS Tax Saved $3.57M 100% excluded, limit $15.00M

QSBS rules applied to your issue date

Issued after 4 July 2025

Sources, accessed 2026-10-18: 26 U.S.C. 1202 (as amended by Public Law 119-21, signed 4 July 2025) and Gibson Dunn summary of the QSBS changes. Illustrative model, not tax advice. Assumes the stock and the company meet every Section 1202 test.

Interactive model • 30-day §83(b) window

Click the hourglass to step through the 30-day filing window.

Interactive model • §1202 exclusion limit

Bars fill toward your $15.00M per-issuer exclusion limit. Click to test sale tranches.

Delaware franchise tax: two methods

Assumed par value method is $84,765 / year lower
Authorized shares method $85,165 Based on 10,000,000 authorized shares
Assumed par value capital method $400 Assumed par value capital: $937,500 ($400 minimum)

Delaware lets a corporation use whichever method gives the lower tax. The annual report filing fee is separate ($50 for non-exempt domestic corporations). Maximum tax is $200,000 ($250,000 for large corporate filers, not modelled). Source: Delaware Division of Corporations, accessed 2026-10-18.

Section 83(b) election statement


            

              File with the IRS Service Center where you file your tax return, no later than 30 days after the transfer, and give a copy to the company. Keep proof of mailing. The election is generally irrevocable. IRS Form 15620 (Section 83(b) Election, revision April 2025) can be used instead of a written statement. Sources, accessed 2026-10-18:
              IRS Form 15620,
              Treas. Reg. 1.83-2,
              IRS update to Publication 525.
              Not tax advice. Ask your tax adviser before you file.