JohnB5677
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Qualified Small Business Stock treatment will certainly be a consideration, but you will have to make the adjustment yourself.  See below for a link, and general guidelines.

 

I did not find any reference to a rule that if your AGI is over $1MM, you need to pay 90% of your 2022 taxes and not 110% of your 2021 taxes.  However, you can use the IRS version of a withholding estimator.  If that is an issue it should be included.  

IRS Tax Withholding Estimator

 

The IRS says that you should pay as you go, but they don't evaluate that unless you choose to allocate your income quarterly.  This would not be to your advantage.  So if you make timely quarterly payments you will be fine.

 

Exclusion of Gain on Qualified Small Business (QSB) Stock   2021 Instructions for Schedule D (2021)

Section 1202 allows you to exclude a portion of the eligible gain on the sale or exchange of QSB stock.

The section 1202 exclusion applies only to QSB stock held for more than 5 years. If you acquired the QSB stock on or before February 17, 2009, you can exclude up to 50% of the qualified gain.

However, you can exclude up to 60% of the qualified gain on certain empowerment zone business stock for gain attributable to periods on or before December 31, 2018. The 60% exclusion doesn’t apply to gain attributable to periods after December 31, 2018. See Empowerment Zone Business Stock, later.

If you acquired the QSB stock after February 17, 2009, and before September 28, 2010, you can exclude up to 75% of the qualified gain.

If you acquired the QSB stock after September 27, 2010, you can exclude up to 100% of the qualified gain.

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