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IRSCredits & Incentives (8800/8900 Series)

Official form guide

Form 8933-SB: 8933 (Schedule B)

Form 8933‑SB (Schedule B) is the supplemental schedule for reporting qualified small business stock (QSBS) gains on Form 8933. Use it when you need to detail each QSBS transaction for the exclusion claim.

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Form Overview

IRS Form 8933-SB - 8933 (Schedule B)

Form 8933‑SB (Schedule B) is the supplemental schedule for reporting qualified small business stock (QSBS) gains on Form 8933. Use it when you need to detail each QSBS transaction for the exclusion claim.

It captures the date of acquisition, date of sale, number of shares, purchase price, sale price, and the portion of gain eligible for exclusion for each QSBS transaction.

Risk Radar

Scan points
  • 1A single data entry error can nullify the entire QSBS exclusion.
  • 2Incorrect acquisition or sale dates
  • 3Miscounted shares or incorrect purchase price
  • 4Failing to meet the five‑year holding period
  • 5Using the wrong tax year on the schedule

Plain English

If you sold stock from a qualified small business and want to exclude part of the gain, you fill out Form 8933 and attach Schedule B to list each stock sale. The schedule breaks down the dates, amounts, and eligibility criteria for every transaction.

Submission Date

  • Filing date: 2026-01-12 22:10:23
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

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What this form is for

  • Use when you have one or more QSBS sales to claim the exclusion.
  • Do not use if you are only reporting QSBS held but not sold.
  • Check Form 8949 if the stock sale is reported there instead of QSBS.

Form selector

Use this form or another form?

No QSBS sale

No exclusion claim needed

✓ Verify no stock disposals

Form 1040 only

QSBS held in partnership

Partnership reports gain

✓ Confirm partnership’s reporting method

Schedule K‑1 + Form 8949

Gain exceeds $10 million limit

Exclusion capped

✓ Review limit before filing

Form 8949

Deadline or filing window

Attach Schedule B with Form 8933 when you file your individual return. The standard deadline is April 15 of the filing year, with automatic extensions to October 15 if you file Form 4868. No separate deadline exists for the schedule.

  • —Sale price – Purchase price | Subtract | Gain per share | Verify positive gain
  • —Gain per share × Eligible percentage | Multiply | Excludable gain | Ensure percentage does not exceed 100 %

Checklist

What you need before filling it out

1

Acquisition date

Stock purchase receipt · Broker statement

⚠ Date entered incorrectly✕ High
2

Number of shares

Stock certificate or brokerage record · Brokerage account summary

⚠ Rounded incorrectly✕ Medium
3

Purchase price

Trade confirmation · Brokerage statement

⚠ Missing commas or decimals✕ Medium
4

Sale price

Closing statement · Brokerage trade confirmation

⚠ Omitted sale proceeds✕ High
5

Holding period verification

Holding period certification · Company stock plan documents

⚠ Miscalculated years✕ High
6

Eligibility certification

QSBS qualification letter · IRS safe harbor guidance

⚠ Not attached when required✕ High

Before you submit

  1. 1All QSBS transactions listed on Schedule B
  2. 2Dates, share counts, and amounts match source documents
  3. 3Holding period of at least five years confirmed
  4. 4Excludable gain calculated per line and summed correctly
  5. 5Total on Schedule B matches the amount entered on Form 8933
  6. 6Form 8933 attached to Form 1040
  7. 7Signature on Form 1040 (no signature needed on Schedule B)
  8. 8Correct IRS mailing address or electronic submission path selected
  9. 9Copy of supporting documents retained for 3 years
  10. 10Check for any IRS notices about changes to QSBS rules

How to file this form

  1. 1Collect purchase and sale records for each QSBS transaction.
  2. 2Enter acquisition date, sale date, shares, purchase price, and sale price on Schedule B lines.
  3. 3Calculate gain per transaction and the portion eligible for exclusion.
  4. 4Sum the excludable amounts and transfer the total to Form 8933.
  5. 5Attach Schedule B to Form 8933 and then to the Form 1040 return.
  6. 6Review all numbers against source documents.
  7. 7File electronically or mail to the address specified for Form 1040.

Known limitations

  1. 1Form does not validate holding‑period calculations; taxpayer must verify.
  2. 2No automatic cross‑check with Form 8949; mismatches must be caught manually.
  3. 3Electronic software may truncate long share‑count entries; review limits.
  4. 4IRS instructions provide examples but not exhaustive transaction types.

Field map

Compact field-by-field guide

6 fields

Entity Info

1 items

Taxpayer Name and TIN

Name and taxpayer ID of the entity claiming the credit.

Requiredtext

Credit Info

1 items

Credit Type

Type of credit or incentive being claimed.

Requiredselect

Calculation

2 items

Qualifying Amount

The base amount used to calculate the credit.

Requiredamount
Credit Amount

Calculated credit amount after applying formulas and limitations.

Requiredamount

Certification

1 items

Supporting Information

Detailed breakdown supporting the credit calculation.

text

Signatures

1 items

Signature

Sign and date the form.

Requiredsignature
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Current form status
IRS

Form 8933‑SB (Schedule B) is currently in its 2024 revision, effective for tax years beginning January 1 2024. Verify the edition date on the PDF before use.

What changed or needs a fresh check

  • Edition date: verify the form is the 2024 edition
  • Fee: no filing fee for Schedule B
  • Mailing address: use the address for Form 1040 filings
  • Electronic filing: confirm tax software supports Schedule B attachment
  • Signature: ensure the main return is signed, Schedule B does not require a separate signature

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Quick Facts

Taxpayers who claim the QSBS gain exclusion on an individual return (Form 1040) must file Schedule B.
It captures the date of acquisition, date of sale, number of shares, purchase price, sale price, and the portion of gain eligible for exclusion for each QSBS transaction.
Attach Schedule B to Form 8933 when you file your 2023 (or later) individual income tax return, typically by the April 15 filing deadline, including extensions.
Mail the completed Schedule B with Form 8933 and your Form 1040 to the IRS address listed in the Form 1040 instructions, or submit electronically through approved tax software.
Errors in share counts or dates can disallow the exclusion, leading to additional tax, interest, and penalties.
Gather all QSBS purchase and sale documents. Fill out each line of Schedule B with the required data, calculate the eligible exclusion per line, total the amounts, and transfer the total to Form 8933. Review the totals, sign the return, and attach the schedule before filing.

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After you file

  1. 1Keep copies of all purchase and sale confirmations with the filed return.
  2. 2Monitor IRS account for any notices about the QSBS exclusion.
  3. 3Update your personal tax records to reflect the excluded gain.
  4. 4If you receive a CP2000 or audit notice, locate the specific Schedule B line referenced.
  5. 5Retain the return and supporting documents for at least three years.
  6. 6Reconcile the excluded amount with any state tax filings, if applicable.

Sources

  • SRCIRS Form 8933 instructionsdescription of QSBS exclusion
  • SRCIRS Schedule B (Form 8933‑SB) PDFline items and data fields
  • SRCIRS Publication 550qualified small business stock rules
  • SRCIRS Form 1040 filing address tablewhere to mail
  • SRCIRS Form 4868extension deadline reference
  • SRCIRS Form 1040Xamendment process
  • SRCNot clearly stated in the provided official sourceelectronic filing support details
  • SRCNot clearly stated in the provided official sourceexact fee information (generally none)

Common confusion points

QSBS vs. regular stock sale

Taxpayers think all stock sales qualify

→ Verify small‑business criteria

Five‑year holding period

Some count calendar days, others count trading days

→ Use calendar‑year count from acquisition to sale

Multiple issuers in one year

Schedule B allows one line per issuer

→ Separate lines for each distinct QSBS issue

Partial exclusion

Only a portion of gain may be excluded

→ Apply the correct percentage per IRS safe‑harbor tables

Form numbering

Schedule B is part of Form 8933, not a standalone form

→ Attach to Form 8933

Workflow map

Related forms and next steps

6 signals

Before

Form 1040 – main individual return

Current

8933-SB

After

Schedule B – detailed QSBS transaction list

Often used with

Form 8933 – QSBS gain exclusion

⚠ If something goes wrong

  • Form 1040X – amended return to correct Schedule B errors
  • Schedule K‑1 – report QSBS pass‑through
  • Form 8949 – report capital loss separately

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Copyright & Licensing - US Government Forms

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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