Capital Gains Tax Calculators

IRC § 1031 (full section)

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.

IRC § 1202 (full section)

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.

IRC § 1411 (a)

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.

IRC § 1031(f) (full subsection)

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 § 121

Florida Primary Residence Capital Gains Calculator

Compute the federal capital gains tax on the sale of a Florida primary residence after the IRC § 121 exclusion ($250K single / $500K MFJ). Surfaces realized gain, the § 121 exclusion applied, depreciation recapture at the flat 25% rate under IRC § 121(d)(6) and § 1250, the 3.8% Net Investment Income Tax under IRC § 1411, and the partial-exclusion proration under Treas. Reg. § 1.121-3. Florida has no state personal income tax (Florida Constitution Art. VII § 5), so the federal-only math is the entire picture.

RCW Chapter 82.87 (Washington Long-Term Capital Gains Tax)

Washington State Capital Gains Tax Calculator

Estimate Washington's 7% long-term capital gains tax under RCW Chapter 82.87 — the stand-alone state excise enacted by SB 5096 in 2021 and upheld by the Washington Supreme Court in Quinn v. State, 200 Wn.2d 1 (2023). Washington has no state personal income tax (Article VII of the Washington Constitution); this 7% levy sits alone on long-term capital gains in excess of a $270,000-per-individual standard deduction (RCW 82.87.060, inflation-adjusted). Surfaces the broad RCW 82.87.050 exemptions (real estate, retirement accounts, qualified family-owned small business, agricultural assets meeting the 51% farming-income test, timber and timberland under the Forest Excise Tax of Chapter 84.33, commercial fishing privileges), the $100,000 qualified charitable deduction for contributions to Washington educational institutions (RCW 82.87.070), and the April 15 Form 41 0050 filing deadline.