How To Report

Official source

Report the sale or exchange of the QSB stock on Form 8949, Part II, with the appropriate box checked, as you would if you weren’t taking the exclusion. Then enter “Q” in column (f) and enter the amount of the excluded gain as a negative number in column (g). Put it in parentheses to show it is negative. See the Instructions for Form 8949, columns (f), (g), and (h). Complete all remaining columns. If you are completing line 18 of Schedule D, enter as a positive number the amount of your allowable exclusion on line 2 of the 28% Rate Gain Worksheet; if you excluded 60% of the gain, enter 2 / 3 of the exclusion; if you excluded 75% of the gain, enter 1 / 3 of the exclusion; if you excluded 100% of the gain, don’t enter an amount.

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How To Report

Official source

Report the sale or exchange of the QSB stock on Form 8949, Part II, with the appropriate box checked, as you would if you weren’t taking the exclusion. Then enter “Q” in column (f) and enter the amount of the excluded gain as a negative number in column (g). Put it in parentheses to show it is negative. See the Instructions for Form 8949, columns (f), (g), and (h). Complete all remaining columns. If you are completing line 18 of Schedule D, enter as a positive number the amount of your allowable exclusion on line 2 of the 28% Rate Gain Worksheet; if you excluded 60% of the gain, enter 2 / 3 of the exclusion; if you excluded 75% of the gain, enter 1 / 3 of the exclusion; if you excluded 100% of the gain, don’t enter an amount.