Federal + financing
Small Business & Acquisition Calculators
SBA 7(a) loan payment + DSCR underwriting, business valuation under Rev. Rul. 59-60, IRC § 338(h)(10) asset-vs-stock comparison, § 754 partnership step-up, § 280E cannabis disallowance, § 469 passive-activity loss, and the federal-tax mechanics small-business owners actually face.
11 calculators cover this topic
IRC § 338 (election to treat qualified stock purchase as deemed asset acquisition)
IRC § 338(h)(10) Asset-vs-Stock Sale Calculator
Model the IRC § 338(h)(10) joint buyer/seller election that recasts a qualified stock purchase as a deemed asset sale: the seven-class allocation under IRC § 1060 (Class I cash → Class VII goodwill), the ordinary-vs-capital recharacterization on the seller side (ordinary on receivables/inventory/§ 1245 and § 1250 recapture, capital on real property § 1231 and goodwill), the buyer's NPV benefit from the step-up under 15-year § 197 amortization, and the break-even gross-up that compensates the seller for the incremental tax cost. Eligibility limited to S-corps, members of consolidated/affiliated groups, and qualified subchapter S subsidiaries — freestanding C-corps require § 338(g) (unilateral) or an F-reorganization.
Rev. Rul. 59-60 (eight-factor framework for valuing closely-held stock — nature of the business
Business Valuation Multiple Calculator
Screen a closely-held business value range under the Rev. Rul. 59-60 market approach: trailing-twelve-month SDE or EBITDA times an industry-specific multiple (BizBuySell / Pratt's Stats / DealStats benchmarks for SaaS, professional services, retail, manufacturing, restaurant, construction, and healthcare), risk-adjusted for key-person dependency, customer concentration above 20%, and recurring-revenue mix, then discounted multiplicatively for lack of marketability (DLOM, 15-35% Mandelbaum range) and lack of control (DLOC, 10-25%), with debt subtracted to produce an equity-value range. Reports the low / mid / high enterprise value, equity after debt, the implied effective multiple, and the underlying industry comp range. Tool, not advice — for estate, gift, ESOP, or litigation valuations, commission a credentialed appraiser (ABV / ASA / CVA) with a full Rev. Rul. 59-60 weighted opinion.
IRC § 168(k) (bonus depreciation)
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.
IRC § 199A (full section)
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.
IRC § 1401(a) (12.4% OASDI rate on net SE earnings up to the SS wage base)
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.
IRC § 179 (election to expense certain depreciable business assets)
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.
IRC § 280A(g) (14-day rental income exclusion for a dwelling unit used as a residence — the 'Augusta Rule
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.
IRC § 469 (full section — passive activity loss limitations enacted by the Tax Reform Act of 1986)
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.
IRC § 280E (1982 — disallows all § 162 deductions and credits for a trade or business consisting of trafficking in controlled substances listed in Schedule I or II of the Controlled Substances Act)
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.
IRC § 754 (election to adjust inside basis of partnership property on a § 743(b) transfer or § 734(b) distribution)
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.