Free, interactive tools from Gerald F. "Jerry" Baker, III for modeling the tax side of a real estate decision — boot, deadlines, capital gains, recapture, income, and more. Every calculator is educational: a simplified estimate to frame the conversation with your CPA, not tax advice.
Model it before you decide.
Estimate the year-one deductions and tax savings a study could accelerate, with 100% bonus depreciation permanent again.
See how much taxable boot a partial reinvestment would create, and what it takes to defer the full gain.
Estimate the federal and state tax you'd owe on a sale — capital gains, depreciation recapture, and the 3.8% NIIT — and the amount a 1031 exchange lets you defer.
Sell your investment property and the IRS clock starts the next day. Enter your closing date to see your two hard 1031 deadlines — the day you must identify replacements, and the day your exchange must close.
Move between the unlevered cap rate and the levered cash-on-cash return. Adjust the debt, expenses, and price to see exactly how leverage changes what you actually earn.
Estimate what a property sale really costs in tax for 2026 — the long-term capital-gains rate, depreciation recapture, the 3.8% surtax, and state tax, layer by layer.
Find the replacement value and loan you need to fully reinvest your equity and replace your debt — avoiding mortgage boot.
See how a property sale splits into a recaptured portion taxed at up to 25% and a capital-gain portion at 0/15/20% — and the blended rate on your whole gain.
Estimate what your mineral or royalty interest may be worth based on your monthly royalty income — and what you could defer by exchanging it through a 1031.
Three ways to handle a large capital gain. Compare cashing out and paying tax, deferring through a 1031 exchange, or investing the gain in an Opportunity Zone fund.
Estimate the monthly and annual income your 1031 equity could generate as passive DST distributions — and how much equity it takes to reach your income goal.
Compare keeping your mineral royalties against exchanging them into a Delaware Statutory Trust — side by side, on the same capital.
See the long-term cost of cashing out. Compare your net worth after paying the tax and reinvesting what's left, versus deferring the full gain through a 1031 exchange.
This calculator is an educational illustration based on the values you enter — not a projection, guarantee, or tax, legal, or investment advice, and not an offer of any security. Results depend on your inputs and assumptions and will differ from actual outcomes; a 1031, 721, or Opportunity Zone transaction may fail to qualify for the intended tax deferral. Consult your own CPA and attorney.
Securities offered through Aurora Securities, Inc. (ASI) — CRD #46147, SEC #8-51322 — member FINRA/SIPC. Gerald F. 'Jerry' Baker, III is a registered representative of ASI (FINRA CRD #7537416). Baker 1031 Investments, LLC is independent of ASI and is not a registered broker-dealer or investment adviser. For accredited investors only. Any offer is made solely through a sponsor's private placement memorandum following a suitability determination. DST and related securities are speculative and illiquid and involve substantial risk including possible loss of principal.
