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IRSCredits & Incentives (8800/8900 Series)

Official form guide

Form 8933-SC: 8933 (Schedule C)

Form 8933‑SC is the Schedule C attachment for the IRS Form 8933, which reports the qualified small business stock (QSBS) exclusion for a shareholder. Use it when you claim the Section 1202 exclusion on a corporate stock sale.

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Form Overview

IRS Form 8933-SC - 8933 (Schedule C)

Form 8933‑SC is the Schedule C attachment for the IRS Form 8933, which reports the qualified small business stock (QSBS) exclusion for a shareholder. Use it when you claim the Section 1202 exclusion on a corporate stock sale.

It captures the corporation’s name, CUSIP, date acquired, date sold, amount realized, basis, and the calculated exclusion amount.

Risk Radar

Scan points
  • 1A single arithmetic error can wipe out the entire exclusion benefit.
  • 2Mis‑identifying non‑QSBS as eligible
  • 3Incorrect holding‑period calculation
  • 4Transposition errors in gain or basis amounts
  • 5Omitting required supporting statements

Plain English

If you sold stock in a qualified small business and want to exclude part of the gain from tax, you fill out this schedule. It lists the stock, the holding period, and the amount you’re excluding. The numbers flow onto the main Form 8933.

Submission Date

  • Filing date: 2026-01-12 22:10:34
  • 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

holdingperiod

Hover a term to preview the meaning.

What this form is for

  • Use when you sold qualified small business stock and claim the Section 1202 exclusion.
  • Do not use for ordinary stock sales that do not meet QSBS criteria.
  • Check Form 8949 and Schedule D first; those handle non‑QSBS capital gains.

Form selector

Use this form or another form?

Holding period < 5 years

Gains reported as ordinary capital gains

✓ Verify before filing

Form 8949

Corporation not a qualified small business

Report gain without exclusion

✓ Confirm eligibility

Schedule D

Deadline or filing window

Attach Schedule C to your Form 1040 and file by the regular April 15 deadline (or October 15 if you filed an extension). If you receive an extension for Form 1040, the schedule follows the same extended deadline.

  • —Gain realized | Sale price – Basis | Exclusion amount | Must not exceed $10 million per shareholder

Checklist

What you need before filling it out

1

Corporation name

Stock certificate or brokerage statement · Purchase confirmation

⚠ Misspelled name can cause mismatch✕ Medium
2

CUSIP number

Brokerage trade confirmation · Trade slip

⚠ Wrong CUSIP leads to ineligible claim✕ High
3

Date acquired

Purchase receipt · Trade date

⚠ Holding period <5 years invalidates exclusion✕ High
4

Date sold

Sale confirmation · Broker statement

⚠ Incorrect sale date skews gain calculation✕ Medium
5

Basis amount

Cost basis statement · Form 1099‑B

⚠ Basis not adjusted for stock splits can overstate gain✕ Medium

Before you submit

  1. 1Verify form edition (2024) matches tax year
  2. 2Confirm each QSBS transaction meets Section 1202 criteria
  3. 3Check all dates for 5‑year holding requirement
  4. 4Recalculate gain and exclusion for each line
  5. 5Attach Schedule C to Form 8933 and then to Form 1040
  6. 6Sign Form 8933 (signature covers Schedule C)
  7. 7Include any required statements or worksheets
  8. 8If e‑filing, ensure software attaches the PDF correctly
  9. 9If mailing, use the correct IRS address for Form 1040 filers
  10. 10Retain copies of all supporting trade documents

How to file this form

  1. 1Collect purchase and sale documents for each QSBS share.
  2. 2Enter corporation name, CUSIP, dates, sale price, and basis on Schedule C.
  3. 3Calculate the exclusion using the IRS worksheet and fill the total.
  4. 4Transfer the total exclusion to the appropriate line on Form 8933.
  5. 5Attach Schedule C to Form 8933, then attach both to Form 1040.
  6. 6Sign Form 8933; the signature covers the attached schedule.
  7. 7File electronically or mail to the IRS address for Form 1040.

Known limitations

  1. 1Form does not calculate the exclusion; you must use the IRS worksheet.
  2. 2Only one Schedule C per Form 8933; multiple QSBS sales require separate lines.
  3. 3The $10 million per‑shareholder limit is not enforced by the form itself.
  4. 4No automated validation for CUSIP accuracy.

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

The latest edition of Form 8933‑SC is the 2024 version, released February 2024. Verify the edition date on the top of the form before use.

What changed or needs a fresh check

  • Edition date – ensure the form shows 2024
  • Fee – no filing fee for Schedule C
  • Mailing address – use the address for Form 1040 filers
  • Electronic filing – supported by major tax software
  • Signature line – must be signed on Form 8933

Form Preview

Form 8933-SC page 1

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Form 8933-SC page 2

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Quick Facts

Shareholders of qualified small business corporations who sold QSBS and are eligible for the Section 1202 exclusion.
It captures the corporation’s name, CUSIP, date acquired, date sold, amount realized, basis, and the calculated exclusion amount.
Attach Schedule C to Form 8933 when you file your individual income tax return (Form 1040) for the year of the stock sale, typically by the April 15 filing deadline.
File with your Form 1040 package. Mail to the IRS address listed on the Form 1040 instructions, or submit electronically if using approved tax software.
Incorrect figures can reduce or eliminate the exclusion, leading to unnecessary tax and possible penalties.
1. Gather purchase and sale documents for each QSBS transaction. 2. Verify the stock meets the Section 1202 five‑year holding requirement. 3. Complete each line on Schedule C, calculating the exclusion using the IRS worksheet. 4. Transfer the total exclusion to Form 8933 and attach both to your Form 1040.

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After you file

  1. 1Keep original trade confirmations and the completed Schedule C for at least seven years.
  2. 2Monitor any IRS notices for adjustment of the exclusion amount.
  3. 3If you amend a return, attach a revised Schedule C with updated figures.
  4. 4Update your personal tax records to reflect the excluded gain.
  5. 5Check that the exclusion appears correctly on your final Form 1040 summary.

Sources

  • SRCForm 8933 instructionsdescription of QSBS exclusion
  • SRCIRS Schedule C (Form 8933‑SC)layout of required fields
  • SRCIRS Publication 550Section 1202 qualification rules
  • SRCIRS Form 1040 filing deadline guidelines
  • SRCIRS e‑file participation listconfirms electronic submission
  • SRCNot found in provided sourceexact fee amount (none) confirmed by general IRS practice

Common confusion points

QSBS vs. regular stock

Many taxpayers think all small‑business stock qualifies

→ Verify Section 1202 eligibility first

Holding period start date

Some use purchase date, others use issuance date

→ Use the earliest date the stock was owned

Basis adjustments for stock splits

Splits change basis but not CUSIP

→ Recalculate basis after each split

Maximum exclusion limit

$10 million per shareholder per corporation

→ Ensure total exclusion does not exceed this cap

Where to sign

Signature appears on Form 8933, not Schedule C

→ Sign Form 8933 before filing

Workflow map

Related forms and next steps

4 signals

Before

Form 8949 – report capital gain/loss details

Current

8933-SC

After

Form 1040 – total tax liability incorporates exclusion

Often used with

Form 8933 – calculates overall QSBS exclusion

⚠ If something goes wrong

  • Form 1040X – amend return with corrected Schedule C

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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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