Do stock options and RSUs qualify for QSBS?
Not until they become stock. For options, QSBS status and the holding period start when you exercise. For RSUs, they start when the shares are delivered. That affects whether a later sale qualifies for a rollover.
Why it matters for rollovers
A rollover requires holding QSBS for more than six months. If you exercise options and sell them in the same tender, you’ve held the shares for zero days.
Early exercise
Employees who early exercised and filed an 83(b) election generally start the clock at exercise, even while the shares are still vesting.
The company has to qualify on the issue date
QSBS tests apply when shares are issued. For options, that’s exercise day. A company that crossed the gross asset limit before you exercised may not have issued you QSBS. Ask the company for its position in writing.
General information, not tax advice. Last reviewed November 2026.