What happens if you miss the 60-day rollover deadline?
Any proceeds you didn’t reinvest in qualifying stock within 60 days are taxed as gain for the year of the sale. There’s no extension. Reinvesting part of the proceeds in time still defers that part.
Why deadlines slip
- Counting from the wire instead of the closing.
- A round that doesn’t close in time.
- Holidays and slow signatures.
How to avoid it
Start lining up rounds before your sale closes, aim to fund by day 45, and prefer companies that can close quickly.
Selling QSBS soon? Share your timing and we’ll line up qualifying rounds that close inside your window.
General information, not tax advice. Last reviewed November 2026.