Federal Tax Calculators

Federal Section 121 Primary Residence Exclusion Calculator

Compute the IRC § 121 primary-residence capital-gains exclusion — $250,000 single / $500,000 married-filing-jointly — on the sale of your principal residence, with the depreciation-recapture carve-out under § 121(d)(6), the non-qualified-use proration under § 121(b)(5), the partial-exclusion safe harbor under § 121(c), and the NIIT stack under IRC § 1411. Surfaces the realized gain, eligibility-test status, effective exclusion, taxable gain, depreciation-recapture liability, and the NIIT-subject base in a single planning view. Federal-pure mechanics: applies in any jurisdiction.

Federal Section 1031 Like-Kind Exchange Calculator

Compute the IRC § 1031 like-kind exchange outcome on a real-property exchange — realized gain, three-channel boot (cash + mortgage net debt relief + post-TCJA personal-property), recognized gain, deferred gain rolled into replacement basis, the substituted-basis carryover under § 1031(d), the 45-day identification deadline and 180-day exchange deadline under § 1031(a)(3) with explicit compliance flags, and the tax stack on the recognized portion (unrecaptured § 1250 recapture at 25%, LTCG approximation, and NIIT at 3.8% under § 1411). Federal-pure mechanics: real property only post-TCJA (Pub. L. 115-97), QI required under Treas. Reg. § 1.1031(k)-1(g)(4). Applies in any jurisdiction.

Federal Bonus Depreciation + Recapture Calculator

Compute the IRC § 168(k) bonus depreciation deduction and the recapture tax on disposition. Models the TCJA phase-down (100% → 0% from 2017 through 2027; 20% in 2026), eligibility (personal property under § 1245 and Qualified Improvement Property under § 168(e)(6) are eligible; residential rental and non-residential real property are not), straight-line follow-on depreciation, accumulated depreciation, adjusted basis, realized gain, § 1245 ordinary recapture vs § 1250 unrecaptured 25%-capped recapture, LTCG on the excess, and the § 280F luxury-auto first-year cap. Election out under § 168(k)(7) is supported. Federal-pure mechanics for any jurisdiction.

Federal Section 199A QBI Deduction Calculator (20% Pass-Through)

Compute the IRC § 199A qualified business income (QBI) deduction — the 20% pass-through deduction enacted by the TCJA — for sole proprietorships, partnerships, S-corporations, certain trusts, and rental real estate. Models the three income zones (below threshold, phase-in band, above full phase-in), the SSTB carve-out for health/law/accounting/consulting/financial/investment-management practices, the W-2 wage limit (50% of wages OR 25% of wages + 2.5% of UBIA), the overall-limit cap at 20% of taxable income less net capital gains, and the TCJA-sunset post-2025 scenario. Surfaces all interim values — tentative deduction, overall-limit ceiling, both wage-limit formulas, phase-in band position — in a single planning view. Federal-pure mechanics for any jurisdiction.

Federal Section 1202 QSBS Gain Exclusion Calculator

Compute the IRC § 1202 qualified small business stock (QSBS) gain exclusion — up to 100% of federal capital gain on the sale of qualifying C-corporation stock held more than 5 years. Models the three exclusion eras (50%/75%/100% by acquisition date), the per-issuer cap (greater of $10M or 10× adjusted basis), the six eligibility tests (C-corp, original issuance, 5-year hold, $50M gross-assets ceiling, active qualified business, qualifying business type), the NIIT exception under § 1411(c)(1)(B), and state-conformity treatment (California's notable non-conformance). Surfaces realized gain, per-issuer cap, excluded gain, taxable gain, federal LTCG, NIIT, state tax, and tax savings vs the no-§-1202 baseline in a single planning view.

Federal Required Minimum Distribution (RMD) Calculator

Compute the IRC § 401(a)(9) Required Minimum Distribution for traditional retirement accounts (Traditional IRA, 401(k), 403(b), 457(b), TSP, SIMPLE IRA, SEP-IRA) under the SECURE Act 1.0 + SECURE Act 2.0 framework. Models the birth-year cohort RBD lookup (age 70½ for born ≤1950, age 73 for 1951-1959, age 75 for 1960+), the Uniform Lifetime Table divisor lookup, the Joint Life Table for spouses more than 10 years younger as sole beneficiary, the § 4974 excise tax on missed RMD (25% standard, 10% if corrected within the two-year window under SECURE 2.0), the first-year RBD April 1 grace deadline, and the Roth IRA exemption during owner's lifetime under § 408A(c)(5). Federal-pure mechanics for any jurisdiction.

Federal Net Investment Income Tax (NIIT) Calculator

Compute the 3.8% federal Net Investment Income Tax under IRC § 1411 on the lesser of (a) net investment income or (b) modified AGI in excess of the filing-status threshold ($250K MFJ, $200K single, $125K MFS, $200K head of household, and approximately $15,700 for estates and non-grantor trusts). Surfaces which floor binds — MAGI excess or NII — so you can see where the next marginal investment dollar is taxed at 3.8% and where it is not.

Federal Self-Employment Tax (Schedule SE) Calculator

Compute the federal Self-Employment Tax under IRC § 1401 — the self-employed taxpayer's combined Social Security (12.4% OASDI up to the Social Security wage base) and Medicare (2.9% on all earnings, no cap) contributions reported on Schedule SE of Form 1040. Applies the 92.35% multiplier under IRC § 1402(a)(12), enforces the $400 de minimis under IRC § 1402(b), offsets the OASDI wage base by W-2 wages from other jobs, layers the Additional Medicare Tax (0.9%) under IRC § 3101(b)(2), and surfaces the above-the-line half-SE deduction under IRC § 164(f). Statute-cited, federal-pure mechanics for any jurisdiction.

Federal FBAR (FinCEN 114) Penalty Calculator

Compute the federal Bank Secrecy Act civil penalty exposure under 31 USC § 5321 for a delinquent FBAR (FinCEN Form 114) filing. Models the $10,000 aggregate-balance threshold under 31 CFR § 1010.350, the per-form non-willful penalty regime as recast by Bittner v. United States, 598 U.S. 85 (2023) ($17,500 per annual report in 2026), the willful penalty regime under § 5321(a)(5)(C) (greater of $136,500 fixed-dollar floor or 50% of the highest aggregate balance, per year), the reasonable-cause safe harbor under § 5321(a)(5)(B)(ii), the Streamlined Domestic Offshore Procedures (5% one-time penalty on the highest aggregate balance over six years for U.S. residents), the Streamlined Foreign Offshore Procedures ($0 penalty for non-U.S. residents), the criminal exposure ceilings under § 5322 ($250K + 5 years standard, $500K + 10 years for a pattern of illegal activity), and the 6-year civil statute of limitations under § 5321(b)(1).

Federal Foreign Earned Income Exclusion (FEIE / § 911) Calculator

Compute the IRC § 911 Foreign Earned Income Exclusion (FEIE) for American expatriates, digital nomads, and self-employed taxpayers working abroad. Models the 2026 inflation-indexed FEIE limit ($133,500), the two qualifying tests under § 911(d)(1) (Bona Fide Residence Test and the strict 330-full-day Physical Presence Test), the foreign housing exclusion/deduction under § 911(c) (16% base, 30% standard cap, high-cost-locality multiplier for London/Tokyo/Singapore/etc.), the W-2-employee-exclusion vs self-employed-deduction split, the § 911(f) stack-up effect on remaining taxable income, and the practical FEIE-vs-Foreign-Tax-Credit (§ 901) tradeoff. Surfaces eligibility, FEIE limit lookup, earned-income exclusion, housing exclusion, total excluded, taxable foreign income remaining, daily-equivalent prorate, Form 2555 requirement, and stack-up bracket caveat in a single planning view.

Federal HSA Contribution & Tax Benefit Calculator

Compute the IRC § 223 Health Savings Account maximum contribution and triple-tax-advantage benefit for the 2026 tax year. Models the self-only ($4,400 est.) and family ($8,750 est.) contribution limits, the age-55+ catch-up ($1,000 statutory under § 223(b)(3)), the immediate federal + state + FICA tax savings (FICA layer only via Section 125 payroll), the § 4973(g) 6% excise tax on excess contributions, the § 223(f)(4) 20% additional tax on non-qualified withdrawals before age 65, and the long-horizon tax-free growth projection under § 223(e)(1). Federal-pure mechanics — HDHP eligibility under § 223(c)(2) (2026 estimated: $1,700 / $3,400 minimum deductible, $8,500 / $17,000 maximum OOP).

Federal Backdoor Roth Conversion Calculator

Compute the IRC § 408A Backdoor Roth conversion mechanic for the 2026 tax year, surfacing the most-missed pitfall: the § 408(d)(2) pro-rata aggregation rule. Models the Roth IRA MAGI income-limit phaseouts under § 408A(c)(3) (Single/HoH $150K-$165K est., MFJ $236K-$246K est., MFS $0-$10K), the § 219(b) annual contribution limit ($7,500 est. + $1,000 age-50+ catch-up), the pro-rata calculation across all Traditional/SEP/SIMPLE IRA balances (the trap that turns a tax-free conversion into a meaningful tax bill), the cleanout strategy (rollover pretax IRA balance into a 401(k) — which is NOT aggregated under § 408(d)(2)), the mega backdoor Roth path under § 401(a) using after-tax 401(k) contributions and in-plan Roth conversions, and Form 8606 reporting requirements. Federal-pure mechanics — high-earner workaround for taxpayers excluded from direct Roth contribution by the § 408A(c)(3) income limits.

Federal Section 179 Expense Election Calculator

Compute the IRC § 179 first-year expense election. Models the 2026 dollar cap ($1,220,000 estimated, inflation-indexed), the § 179(b)(2) investment phase-out ($3,050,000 threshold, dollar-for-dollar reduction, complete phase-out at $4,270,000), the § 179(b)(3) business taxable-income limit with indefinite carryforward of disallowed amounts, and the optional stacking with § 168(k) bonus depreciation (20% in 2026 under the TCJA phase-down) plus first-year MACRS on the residual basis. Surfaces the § 280F luxury-auto cap when passenger autos are involved. Federal-pure mechanics for any jurisdiction.

Federal "Augusta Rule" (§ 280A(g)) Tax-Free Rental Calculator

Compute the IRC § 280A(g) Augusta-Rule rental income exclusion for a personal residence rented fewer than 15 days in a calendar year. Models the closely-held-entity rent-to-own-business strategy (S-corp, partnership, single-member LLC) where business-paid rent is a § 162 deduction at the entity level AND tax-free income to the owner under § 280A(g) — shifting business income to tax-free personal income at the owner's marginal federal + state rate. Surfaces the 14-day cap (day 15 voids the entire year's exception under § 280A(a)-(d) vacation-home rules), the Form 1099-MISC threshold ($600 under IRC § 6041), the fair-market-rate documentation requirement (3+ comps under § 267 and Treas. Reg. § 1.280A-3), and an audit-risk score keyed to day count and number of documented comparables. Federal-pure mechanics for any jurisdiction.

Federal Solo 401(k) Contribution Calculator

Compute the IRC § 401(k) Solo 401(k) (Individual 401(k)) maximum contribution for the 2026 tax year across the employee elective deferral bucket (§ 402(g), $23,500 est.) and the employer profit-sharing bucket (§ 404(a)(3), 25% of compensation), subject to the § 415(c) annual additions limit ($73,500 est.) and the § 401(a)(17) compensation cap ($355,000 est.). Models the sole-prop circular math (effective 20% rate after half-SE adjustment per IRS Pub. 560), the S-corp 25% rate on W-2 wages, the § 414(v) age 50+ catch-up ($7,500), and the SECURE Act 2.0 § 109 age 60-63 super catch-up ($11,250). Federal-pure mechanics — Solo 401(k) status requires no W-2 employees other than the owner and spouse.

Federal Health & Dependent Care FSA Calculator

Compute the IRC § 125 Health FSA (2026 estimated $3,500 limit) and IRC § 129 Dependent Care FSA (statutory $5,000 / $2,500 MFS) contribution and tax-benefit. Models the use-it-or-lose-it rule under Treas. Reg. § 1.125-5, the employer-elected $680 (2026 est.) carryover under Notice 2013-71, the alternative 2.5-month grace period under Notice 2005-42 (mutually exclusive with carryover), the forfeiture risk net of safety valves, the immediate federal + state + FICA tax savings (7.65% FICA always available via § 125 payroll), the W-2 inclusion treatment of excess elections, and the structural tradeoffs vs IRC § 223 HSA. Federal-pure mechanics.

Federal Alternative Minimum Tax (AMT) Calculator

Compute the parallel federal Alternative Minimum Tax under IRC §§ 55-59 against your regular federal tax. Models the 2026 exemption ($140,000 MFJ, $90,000 single / HoH, $70,000 MFS), the 25¢/$1 phase-out above $1,278,000 MFJ / $639,000 single, and the 26% / 28% two-bracket rate schedule. Surfaces the standard add-backs — SALT, real estate tax, ISO bargain element, depreciation differences, private activity bond interest — and shows whether AMT exceeds regular tax for the year (the post-TCJA AMT hits ~0.1% of returns and is almost always ISO-driven).

Federal Passive Activity Loss Limit Calculator (IRC § 469)

Compute the IRC § 469 passive activity loss limitation for rental real estate and other passive activities — which losses can offset W-2 income vs which are suspended under § 469(b). Models the four-step ordering: (1) passive losses absorb passive income first under § 469(a); (2) the § 469(i) $25,000 special allowance for active participants in rental real estate with 50¢-per-dollar MAGI phase-out between $100,000 and $150,000 (and $12,500 / $50,000–$75,000 for married-filing-separately, with full denial when MFS spouses lived together under § 469(i)(5)(B)); (3) the § 469(c)(7) real-estate-professional carve-out for taxpayers exceeding 750 hours and the more-than-half-of-personal-services test; (4) any remaining loss suspended to next year under § 469(b), released in full on full disposition under § 469(g). Surfaces all interim values — total available losses, passive-income absorbed, special allowance after phase-out, suspended carryforward — plus a marginal tax savings estimate at the supplied bracket. Tool, not advice.

Federal Casualty Loss Deduction Calculator (IRC § 165)

Compute the IRC § 165 personal casualty loss deduction after a federally-declared disaster — Hurricane Helene, Hurricane Milton, the 2025 California wildfires, or any Stafford-Act § 401 declared event. Models the § 165(b) lesser-of-basis-or-FMV-decline test, the § 165(k) insurance-reimbursement reduction, the $100 per-event floor under § 165(h)(1), the 10%-of-AGI aggregate floor under § 165(h)(2), the TCJA-imposed federally-declared-disaster gate under § 165(h)(5), and the § 165(i) prior-year election. Surfaces every interim value — gross loss, after-reimbursement, after-floors, deductible, and estimated tax savings at the supplied marginal bracket — in a single planning view. Federal-pure mechanics, applicable in any state where a disaster has been federally declared.

IRC § 1031(f) Related-Party Exchange Calculator

Model the IRC § 1031(f) related-party restriction on a like-kind exchange — the two-year hold requirement under § 1031(f)(1), the three statutory exceptions under § 1031(f)(2) (death of either party, involuntary conversion, non-tax-avoidance principal purpose), the basis adjustment under § 1031(f)(3) when an early disposition triggers recognition, and the related-party scope under § 1031(f)(4) (family members under § 267(b), controlled corporations and partnerships under § 267(b) and § 707(b)(1)). Surfaces the Rev. Rul. 2002-83 basis-shifting audit flag and the Teruya Brothers principal-purpose inquiry. Federal-pure mechanics; complements the main § 1031 calculator by handling the single most common related-party audit issue.

IRC § 280E Cannabis Expense Disallowance Calculator

Model the federal income-tax impact of IRC § 280E on a state-legal cannabis cultivator, retailer, or vertically-integrated operator. § 280E (enacted 1982 in response to Edmondson v. Commissioner) disallows ALL ordinary and necessary business deductions under IRC § 162 for any trade or business consisting of trafficking in Schedule I or II controlled substances — cannabis remains Schedule I federally as of 2026. The structural relief is the COGS carve-out under IRC § 471: a cultivator can capitalize direct material, direct labor, and allocable indirect production costs into inventory under Treas. Reg. § 1.471-11 (full absorption); a retailer is limited to invoice cost of merchandise plus inbound freight under Treas. Reg. § 1.471-3(b). The Tax Court held in Patients Mutual Assistance Collective Corp. (Harborside), 151 T.C. 176 (2018), aff'd 995 F.3d 740 (9th Cir. 2021), that IRC § 263A does NOT expand the § 280E COGS carve-out. CHAMP v. Commissioner, 128 T.C. 173 (2007), allows allocation of expenses to a separate non-trafficking trade or business; Olive v. Commissioner, 139 T.C. 19 (2012), narrowed CHAMP to require a genuinely separate business with its own revenue, books, and customers — not bare amenities. The calculator surfaces gross profit, § 280E-disallowed expenses, CHAMP-allowed expenses, federal taxable income, federal income tax at 21% C-corp or 37% top-bracket pass-through, accounting net income, and both effective-rate framings (on net income and on gross profit) — the diagnostic that explains why cannabis operators routinely face 50%–90% effective federal rates on book income.

Federal IRC § 1041 Divorce Property Transfer Calculator

Compute the IRC § 1041 outcome on a property transfer between spouses or former spouses incident to a divorce — non-recognition status under § 1041(a), carryover basis under § 1041(b)(2), the one-year statutory safe harbor of § 1041(c)(1), the six-year regulatory presumption of Treas. Reg. § 1.1041-1T(b) Q&A-7, the non-resident-alien carveout of § 1041(d), the recipient's tacked holding period under IRC § 1223(2), and the § 121 primary-residence ownership/use tacking available under IRS Notice 2002-7. Federal-pure mechanics, post-TCJA. Surfaces the recognized gain (usually $0), the recipient's inherited basis and latent gain, and the downstream § 121 implications when the marital home is sold.

Federal Section 754 Partnership Inside-Basis Step-Up Calculator

Compute the IRC § 743(b) inside-basis adjustment on a transfer of a partnership (or LLC-taxed-as-partnership) interest — by sale, exchange, or death under § 1014 — together with the IRC § 755 allocation across § 1245 recapture-laden and § 1231 / § 1250 real-property classes, the mandatory § 743(d) rule when a step-down exceeds the $250,000 substantial-built-in-loss threshold, the § 754 election mechanics under Treas. Reg. § 1.754-1, and the NPV of the accelerated depreciation tax savings on the step-up portion. High-value for real-estate-fund LLC contexts where a member dies (§ 1014 step-up trigger) or sells their interest. Federal-pure mechanics; applies in any jurisdiction.

Federal Section 163(j) Business Interest Deduction Calculator

Compute the IRC § 163(j) limitation on business interest expense: the 30%-of-ATI cap (quasi-EBIT post-2021), the small-business exception under § 163(j)(3) / § 448(c) (average annual gross receipts at or below the indexed threshold — $30M for 2024, $31M for 2025), the indefinite carryforward of disallowed interest under § 163(j)(2), and the irrevocable Real Property Trade or Business election under § 163(j)(7)(B). Surfaces a static NPV approximation of the RPTOB tradeoff: after-tax interest preserved vs the depreciation timing cost of mandatory ADS recovery (40-year nonresidential / 30-year residential rental) instead of standard MACRS (39 / 27.5). Federal-pure mechanics — applies to taxpayers in any jurisdiction. Reported on IRS Form 8990.

Federal Section 461(l) Excess Business Loss Calculator

Compute the IRC § 461(l) excess business loss limitation for a non-corporate taxpayer — aggregate business gains and losses, the 2025 threshold ($305,000 single / $610,000 married filing jointly, indexed annually under § 461(l)(3)(B)), the allowable current-year deduction against non-business income, the disallowed excess that converts to a § 172 net operating loss carryforward, and a forward-looking estimate of how much of the NOL is usable in a future year under the § 172(a)(2) 80% of taxable income limit. Models pure federal mechanics: applies AFTER § 469 passive-activity, § 465 at-risk, and § 704(d) / § 1366(d) basis limitations. Reported on IRS Form 461. Applies in any jurisdiction; not Florida-specific.

Federal Estate Tax Portability (DSUE) Calculator

Estimate the federal estate tax owed under IRC § 2001(c) at the 40% rate, the deceased spousal unused exclusion (DSUE) available for porting to the surviving spouse under IRC § 2010(c)(4), and the Form 706 filing deadline under Treas. Reg. § 20.2010-2 (9 months from death, 15 months with a timely Form 4768 extension). Surfaces the 2026 inflation-adjusted basic exclusion of $14.45M per individual under the pre-sunset (TCJA-extended) regime — and the post-sunset reversion to roughly $7M if the 2017 Tax Cuts and Jobs Act doubling is allowed to expire. Models lifetime taxable gifts (Form 709), the unlimited marital deduction under IRC § 2056 (US citizen spouse), the charitable deduction under IRC § 2055, and administration deductions. The single most important planning insight: file Form 706 even when no tax is owed, to preserve the deceased spouse's unused exclusion for the survivor.

Federal Section 121 Primary Residence Exclusion Calculator

Compute the IRC § 121 primary-residence capital-gains exclusion — $250,000 single / $500,000 married-filing-jointly — on the sale of your principal residence, with the depreciation-recapture carve-out under § 121(d)(6), the non-qualified-use proration under § 121(b)(5), the partial-exclusion safe harbor under § 121(c), and the NIIT stack under IRC § 1411. Surfaces the realized gain, eligibility-test status, effective exclusion, taxable gain, depreciation-recapture liability, and the NIIT-subject base in a single planning view. Federal-pure mechanics: applies in any jurisdiction.

Federal Section 1031 Like-Kind Exchange Calculator

Compute the IRC § 1031 like-kind exchange outcome on a real-property exchange — realized gain, three-channel boot (cash + mortgage net debt relief + post-TCJA personal-property), recognized gain, deferred gain rolled into replacement basis, the substituted-basis carryover under § 1031(d), the 45-day identification deadline and 180-day exchange deadline under § 1031(a)(3) with explicit compliance flags, and the tax stack on the recognized portion (unrecaptured § 1250 recapture at 25%, LTCG approximation, and NIIT at 3.8% under § 1411). Federal-pure mechanics: real property only post-TCJA (Pub. L. 115-97), QI required under Treas. Reg. § 1.1031(k)-1(g)(4). Applies in any jurisdiction.

Federal Bonus Depreciation + Recapture Calculator

Compute the IRC § 168(k) bonus depreciation deduction and the recapture tax on disposition. Models the TCJA phase-down (100% → 0% from 2017 through 2027; 20% in 2026), eligibility (personal property under § 1245 and Qualified Improvement Property under § 168(e)(6) are eligible; residential rental and non-residential real property are not), straight-line follow-on depreciation, accumulated depreciation, adjusted basis, realized gain, § 1245 ordinary recapture vs § 1250 unrecaptured 25%-capped recapture, LTCG on the excess, and the § 280F luxury-auto first-year cap. Election out under § 168(k)(7) is supported. Federal-pure mechanics for any jurisdiction.

Federal Section 199A QBI Deduction Calculator (20% Pass-Through)

Compute the IRC § 199A qualified business income (QBI) deduction — the 20% pass-through deduction enacted by the TCJA — for sole proprietorships, partnerships, S-corporations, certain trusts, and rental real estate. Models the three income zones (below threshold, phase-in band, above full phase-in), the SSTB carve-out for health/law/accounting/consulting/financial/investment-management practices, the W-2 wage limit (50% of wages OR 25% of wages + 2.5% of UBIA), the overall-limit cap at 20% of taxable income less net capital gains, and the TCJA-sunset post-2025 scenario. Surfaces all interim values — tentative deduction, overall-limit ceiling, both wage-limit formulas, phase-in band position — in a single planning view. Federal-pure mechanics for any jurisdiction.

Federal Section 1202 QSBS Gain Exclusion Calculator

Compute the IRC § 1202 qualified small business stock (QSBS) gain exclusion — up to 100% of federal capital gain on the sale of qualifying C-corporation stock held more than 5 years. Models the three exclusion eras (50%/75%/100% by acquisition date), the per-issuer cap (greater of $10M or 10× adjusted basis), the six eligibility tests (C-corp, original issuance, 5-year hold, $50M gross-assets ceiling, active qualified business, qualifying business type), the NIIT exception under § 1411(c)(1)(B), and state-conformity treatment (California's notable non-conformance). Surfaces realized gain, per-issuer cap, excluded gain, taxable gain, federal LTCG, NIIT, state tax, and tax savings vs the no-§-1202 baseline in a single planning view.

Federal Required Minimum Distribution (RMD) Calculator

Compute the IRC § 401(a)(9) Required Minimum Distribution for traditional retirement accounts (Traditional IRA, 401(k), 403(b), 457(b), TSP, SIMPLE IRA, SEP-IRA) under the SECURE Act 1.0 + SECURE Act 2.0 framework. Models the birth-year cohort RBD lookup (age 70½ for born ≤1950, age 73 for 1951-1959, age 75 for 1960+), the Uniform Lifetime Table divisor lookup, the Joint Life Table for spouses more than 10 years younger as sole beneficiary, the § 4974 excise tax on missed RMD (25% standard, 10% if corrected within the two-year window under SECURE 2.0), the first-year RBD April 1 grace deadline, and the Roth IRA exemption during owner's lifetime under § 408A(c)(5). Federal-pure mechanics for any jurisdiction.

Federal Net Investment Income Tax (NIIT) Calculator

Compute the 3.8% federal Net Investment Income Tax under IRC § 1411 on the lesser of (a) net investment income or (b) modified AGI in excess of the filing-status threshold ($250K MFJ, $200K single, $125K MFS, $200K head of household, and approximately $15,700 for estates and non-grantor trusts). Surfaces which floor binds — MAGI excess or NII — so you can see where the next marginal investment dollar is taxed at 3.8% and where it is not.

Federal Self-Employment Tax (Schedule SE) Calculator

Compute the federal Self-Employment Tax under IRC § 1401 — the self-employed taxpayer's combined Social Security (12.4% OASDI up to the Social Security wage base) and Medicare (2.9% on all earnings, no cap) contributions reported on Schedule SE of Form 1040. Applies the 92.35% multiplier under IRC § 1402(a)(12), enforces the $400 de minimis under IRC § 1402(b), offsets the OASDI wage base by W-2 wages from other jobs, layers the Additional Medicare Tax (0.9%) under IRC § 3101(b)(2), and surfaces the above-the-line half-SE deduction under IRC § 164(f). Statute-cited, federal-pure mechanics for any jurisdiction.

Federal FBAR (FinCEN 114) Penalty Calculator

Compute the federal Bank Secrecy Act civil penalty exposure under 31 USC § 5321 for a delinquent FBAR (FinCEN Form 114) filing. Models the $10,000 aggregate-balance threshold under 31 CFR § 1010.350, the per-form non-willful penalty regime as recast by Bittner v. United States, 598 U.S. 85 (2023) ($17,500 per annual report in 2026), the willful penalty regime under § 5321(a)(5)(C) (greater of $136,500 fixed-dollar floor or 50% of the highest aggregate balance, per year), the reasonable-cause safe harbor under § 5321(a)(5)(B)(ii), the Streamlined Domestic Offshore Procedures (5% one-time penalty on the highest aggregate balance over six years for U.S. residents), the Streamlined Foreign Offshore Procedures ($0 penalty for non-U.S. residents), the criminal exposure ceilings under § 5322 ($250K + 5 years standard, $500K + 10 years for a pattern of illegal activity), and the 6-year civil statute of limitations under § 5321(b)(1).

Federal Foreign Earned Income Exclusion (FEIE / § 911) Calculator

Compute the IRC § 911 Foreign Earned Income Exclusion (FEIE) for American expatriates, digital nomads, and self-employed taxpayers working abroad. Models the 2026 inflation-indexed FEIE limit ($133,500), the two qualifying tests under § 911(d)(1) (Bona Fide Residence Test and the strict 330-full-day Physical Presence Test), the foreign housing exclusion/deduction under § 911(c) (16% base, 30% standard cap, high-cost-locality multiplier for London/Tokyo/Singapore/etc.), the W-2-employee-exclusion vs self-employed-deduction split, the § 911(f) stack-up effect on remaining taxable income, and the practical FEIE-vs-Foreign-Tax-Credit (§ 901) tradeoff. Surfaces eligibility, FEIE limit lookup, earned-income exclusion, housing exclusion, total excluded, taxable foreign income remaining, daily-equivalent prorate, Form 2555 requirement, and stack-up bracket caveat in a single planning view.

Federal Section 179 Expense Election Calculator

Compute the IRC § 179 first-year expense election. Models the 2026 dollar cap ($1,220,000 estimated, inflation-indexed), the § 179(b)(2) investment phase-out ($3,050,000 threshold, dollar-for-dollar reduction, complete phase-out at $4,270,000), the § 179(b)(3) business taxable-income limit with indefinite carryforward of disallowed amounts, and the optional stacking with § 168(k) bonus depreciation (20% in 2026 under the TCJA phase-down) plus first-year MACRS on the residual basis. Surfaces the § 280F luxury-auto cap when passenger autos are involved. Federal-pure mechanics for any jurisdiction.

Federal "Augusta Rule" (§ 280A(g)) Tax-Free Rental Calculator

Compute the IRC § 280A(g) Augusta-Rule rental income exclusion for a personal residence rented fewer than 15 days in a calendar year. Models the closely-held-entity rent-to-own-business strategy (S-corp, partnership, single-member LLC) where business-paid rent is a § 162 deduction at the entity level AND tax-free income to the owner under § 280A(g) — shifting business income to tax-free personal income at the owner's marginal federal + state rate. Surfaces the 14-day cap (day 15 voids the entire year's exception under § 280A(a)-(d) vacation-home rules), the Form 1099-MISC threshold ($600 under IRC § 6041), the fair-market-rate documentation requirement (3+ comps under § 267 and Treas. Reg. § 1.280A-3), and an audit-risk score keyed to day count and number of documented comparables. Federal-pure mechanics for any jurisdiction.

Federal Alternative Minimum Tax (AMT) Calculator

Compute the parallel federal Alternative Minimum Tax under IRC §§ 55-59 against your regular federal tax. Models the 2026 exemption ($140,000 MFJ, $90,000 single / HoH, $70,000 MFS), the 25¢/$1 phase-out above $1,278,000 MFJ / $639,000 single, and the 26% / 28% two-bracket rate schedule. Surfaces the standard add-backs — SALT, real estate tax, ISO bargain element, depreciation differences, private activity bond interest — and shows whether AMT exceeds regular tax for the year (the post-TCJA AMT hits ~0.1% of returns and is almost always ISO-driven).

Federal Passive Activity Loss Limit Calculator (IRC § 469)

Compute the IRC § 469 passive activity loss limitation for rental real estate and other passive activities — which losses can offset W-2 income vs which are suspended under § 469(b). Models the four-step ordering: (1) passive losses absorb passive income first under § 469(a); (2) the § 469(i) $25,000 special allowance for active participants in rental real estate with 50¢-per-dollar MAGI phase-out between $100,000 and $150,000 (and $12,500 / $50,000–$75,000 for married-filing-separately, with full denial when MFS spouses lived together under § 469(i)(5)(B)); (3) the § 469(c)(7) real-estate-professional carve-out for taxpayers exceeding 750 hours and the more-than-half-of-personal-services test; (4) any remaining loss suspended to next year under § 469(b), released in full on full disposition under § 469(g). Surfaces all interim values — total available losses, passive-income absorbed, special allowance after phase-out, suspended carryforward — plus a marginal tax savings estimate at the supplied bracket. Tool, not advice.

Federal Casualty Loss Deduction Calculator (IRC § 165)

Compute the IRC § 165 personal casualty loss deduction after a federally-declared disaster — Hurricane Helene, Hurricane Milton, the 2025 California wildfires, or any Stafford-Act § 401 declared event. Models the § 165(b) lesser-of-basis-or-FMV-decline test, the § 165(k) insurance-reimbursement reduction, the $100 per-event floor under § 165(h)(1), the 10%-of-AGI aggregate floor under § 165(h)(2), the TCJA-imposed federally-declared-disaster gate under § 165(h)(5), and the § 165(i) prior-year election. Surfaces every interim value — gross loss, after-reimbursement, after-floors, deductible, and estimated tax savings at the supplied marginal bracket — in a single planning view. Federal-pure mechanics, applicable in any state where a disaster has been federally declared.

IRC § 1031(f) Related-Party Exchange Calculator

Model the IRC § 1031(f) related-party restriction on a like-kind exchange — the two-year hold requirement under § 1031(f)(1), the three statutory exceptions under § 1031(f)(2) (death of either party, involuntary conversion, non-tax-avoidance principal purpose), the basis adjustment under § 1031(f)(3) when an early disposition triggers recognition, and the related-party scope under § 1031(f)(4) (family members under § 267(b), controlled corporations and partnerships under § 267(b) and § 707(b)(1)). Surfaces the Rev. Rul. 2002-83 basis-shifting audit flag and the Teruya Brothers principal-purpose inquiry. Federal-pure mechanics; complements the main § 1031 calculator by handling the single most common related-party audit issue.

IRC § 280E Cannabis Expense Disallowance Calculator

Model the federal income-tax impact of IRC § 280E on a state-legal cannabis cultivator, retailer, or vertically-integrated operator. § 280E (enacted 1982 in response to Edmondson v. Commissioner) disallows ALL ordinary and necessary business deductions under IRC § 162 for any trade or business consisting of trafficking in Schedule I or II controlled substances — cannabis remains Schedule I federally as of 2026. The structural relief is the COGS carve-out under IRC § 471: a cultivator can capitalize direct material, direct labor, and allocable indirect production costs into inventory under Treas. Reg. § 1.471-11 (full absorption); a retailer is limited to invoice cost of merchandise plus inbound freight under Treas. Reg. § 1.471-3(b). The Tax Court held in Patients Mutual Assistance Collective Corp. (Harborside), 151 T.C. 176 (2018), aff'd 995 F.3d 740 (9th Cir. 2021), that IRC § 263A does NOT expand the § 280E COGS carve-out. CHAMP v. Commissioner, 128 T.C. 173 (2007), allows allocation of expenses to a separate non-trafficking trade or business; Olive v. Commissioner, 139 T.C. 19 (2012), narrowed CHAMP to require a genuinely separate business with its own revenue, books, and customers — not bare amenities. The calculator surfaces gross profit, § 280E-disallowed expenses, CHAMP-allowed expenses, federal taxable income, federal income tax at 21% C-corp or 37% top-bracket pass-through, accounting net income, and both effective-rate framings (on net income and on gross profit) — the diagnostic that explains why cannabis operators routinely face 50%–90% effective federal rates on book income.

Federal IRC § 1041 Divorce Property Transfer Calculator

Compute the IRC § 1041 outcome on a property transfer between spouses or former spouses incident to a divorce — non-recognition status under § 1041(a), carryover basis under § 1041(b)(2), the one-year statutory safe harbor of § 1041(c)(1), the six-year regulatory presumption of Treas. Reg. § 1.1041-1T(b) Q&A-7, the non-resident-alien carveout of § 1041(d), the recipient's tacked holding period under IRC § 1223(2), and the § 121 primary-residence ownership/use tacking available under IRS Notice 2002-7. Federal-pure mechanics, post-TCJA. Surfaces the recognized gain (usually $0), the recipient's inherited basis and latent gain, and the downstream § 121 implications when the marital home is sold.

Federal Section 754 Partnership Inside-Basis Step-Up Calculator

Compute the IRC § 743(b) inside-basis adjustment on a transfer of a partnership (or LLC-taxed-as-partnership) interest — by sale, exchange, or death under § 1014 — together with the IRC § 755 allocation across § 1245 recapture-laden and § 1231 / § 1250 real-property classes, the mandatory § 743(d) rule when a step-down exceeds the $250,000 substantial-built-in-loss threshold, the § 754 election mechanics under Treas. Reg. § 1.754-1, and the NPV of the accelerated depreciation tax savings on the step-up portion. High-value for real-estate-fund LLC contexts where a member dies (§ 1014 step-up trigger) or sells their interest. Federal-pure mechanics; applies in any jurisdiction.

Federal Section 163(j) Business Interest Deduction Calculator

Compute the IRC § 163(j) limitation on business interest expense: the 30%-of-ATI cap (quasi-EBIT post-2021), the small-business exception under § 163(j)(3) / § 448(c) (average annual gross receipts at or below the indexed threshold — $30M for 2024, $31M for 2025), the indefinite carryforward of disallowed interest under § 163(j)(2), and the irrevocable Real Property Trade or Business election under § 163(j)(7)(B). Surfaces a static NPV approximation of the RPTOB tradeoff: after-tax interest preserved vs the depreciation timing cost of mandatory ADS recovery (40-year nonresidential / 30-year residential rental) instead of standard MACRS (39 / 27.5). Federal-pure mechanics — applies to taxpayers in any jurisdiction. Reported on IRS Form 8990.

Federal Section 461(l) Excess Business Loss Calculator

Compute the IRC § 461(l) excess business loss limitation for a non-corporate taxpayer — aggregate business gains and losses, the 2025 threshold ($305,000 single / $610,000 married filing jointly, indexed annually under § 461(l)(3)(B)), the allowable current-year deduction against non-business income, the disallowed excess that converts to a § 172 net operating loss carryforward, and a forward-looking estimate of how much of the NOL is usable in a future year under the § 172(a)(2) 80% of taxable income limit. Models pure federal mechanics: applies AFTER § 469 passive-activity, § 465 at-risk, and § 704(d) / § 1366(d) basis limitations. Reported on IRS Form 461. Applies in any jurisdiction; not Florida-specific.

Federal Estate Tax Portability (DSUE) Calculator

Estimate the federal estate tax owed under IRC § 2001(c) at the 40% rate, the deceased spousal unused exclusion (DSUE) available for porting to the surviving spouse under IRC § 2010(c)(4), and the Form 706 filing deadline under Treas. Reg. § 20.2010-2 (9 months from death, 15 months with a timely Form 4768 extension). Surfaces the 2026 inflation-adjusted basic exclusion of $14.45M per individual under the pre-sunset (TCJA-extended) regime — and the post-sunset reversion to roughly $7M if the 2017 Tax Cuts and Jobs Act doubling is allowed to expire. Models lifetime taxable gifts (Form 709), the unlimited marital deduction under IRC § 2056 (US citizen spouse), the charitable deduction under IRC § 2055, and administration deductions. The single most important planning insight: file Form 706 even when no tax is owed, to preserve the deceased spouse's unused exclusion for the survivor.