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Creytix Tax is decision support for you and a licensed professional. It is not a CPA, enrolled agent, attorney, or tax-return preparer. Outputs are not legal, tax, or accounting advice. Do not file, elect, form, or pay from these pages without professional review.

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QSBS and the Delaware C-corp fundraising path

Qualified small business stock (IRC §1202) is a C-corporation statute. An LLC taxed as a partnership does not become QSBS by rebranding. Exclusion math is CPA and counsel work.

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Venture formation products (Stripe Atlas, Clerky, and similar) exist because investors expect a Delaware C-corp, founder stock, and often an 83(b) filing — not because Delaware is invisible on the public record.

IRC §1202 can exclude gain on qualifying C-corp stock held for the required period, subject to original-issue, asset, and redemption rules. Creytix Tax does not compute the exclusion or certify that your stock qualifies.

Converting an LLC to a C-corp later can be a taxable event and can restart or complicate QSBS clocks. Do not treat a blog 'convert before the raise' post as a filing plan.

Cap tables belong in Carta-class tools. This site only flags that fundraising goals and pass-through tax goals often conflict — then stops for professional review.

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