Deferred Tax Estimator

A rough size of the tax bill a full exchange defers: capital gains, depreciation recapture, NIIT, and your state layer.

Expected sale price

Selling costs (commissions, closing)

Original purchase price

Capital improvements since purchase

Depreciation taken to date

Federal capital gains rate

3.8% net investment income tax applies

State income tax rate on the gain (%)

Simplifications worth knowing: recapture is modeled at the 25% Section 1250 rate on all depreciation taken; state tax is applied to the whole gain at one flat rate you enter; and NIIT is applied to the full gain when selected. Your CPA computes the real numbers from your returns.

This calculator is a simplified educational illustration, not tax or investment advice. It uses the figures you enter and standard federal rates without your full tax picture (basis adjustments, carryforwards, AMT, state specifics, and filing details are not modeled). Actual results are determined by your tax returns as prepared by your CPA. Review the PPM for any investment you consider and confirm every figure with your CPA and attorney before acting.

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