About CT Startup Tax
Equity, R&D, and exit tax guides for founders and startups, from incorporation to acquisition, published by Summer Associates in Stamford, Connecticut.
Who publishes this site
CT Startup Tax is an educational resource published by Summer Associates Tax Services, a tax and advisory firm in Stamford, Connecticut, serving clients for over 35 years. Our practitioners are enrolled agents, enrolled to practice before the Internal Revenue Service. We built it because startup founders and early employees face a specific set of tax questions that general-purpose tax sites rarely answer in depth. When a reader needs help applying a strategy, we invite them to contact Summer Associates.
Editorial standards
- Each guide lists the sources it relies on, with links to IRS guidance, the statute, or other published references.
- Content reflects federal and Connecticut law as of 2026-11-15.
- We explain risks and disqualifying facts as plainly as the benefits. If a strategy only works for a narrow set of taxpayers, we say so.
- Content is general education, not individualized advice. Reading it does not create a client relationship.
Read our full editorial policy.
What Summer Associates does for startup founders and early employees
- QSBS eligibility reviews and documentation, kept current at each financing round for exit due diligence
- 83(b) elections and founder stock tax planning at formation, while the stock is usually worth little
- R&D credit studies and the payroll tax election, which can let an early-stage company use the credit against employer payroll taxes
- §174A expensing and method changes, so domestic research costs can be deducted currently
- ISO exercise and AMT modeling of the scenarios you are weighing, federal and Connecticut
- Exit and secondary sale tax planning, with the federal and Connecticut tax estimated before a deal closes
Contact Summer Associates
Our office is in Stamford, convenient to clients throughout Fairfield County, including Greenwich, Darien, New Canaan, Norwalk, Westport, and Fairfield.
Summer Associates Tax Services
48 Union St, #1C, Stamford, CT 06906
(203) 327-4311 · info@summertax.com
Other sites from Summer Associates
- CT Landlord Tax · Real estate investor tax
- CT Contractor Tax · Contractor & trades tax
- CT W-2 Tax · W-2 employee tax
- CT Retirement Tax · Retiree & estate tax
- CT Practice Tax · Professional practice tax
- CT E-commerce Tax · E-commerce seller tax
- CT Restaurant Tax · Restaurant & hospitality tax