Home
About CDEC
Exchange Facts
Qualifying Assets
Replacement Property
Guidance and Authority
FAQs
Industry Links
Account Info
Site Map
Email a Question
Literature Request
Nationwide Locations
Exchange Facts
Capital Gains Calculator
1. Determine Adjusted Cost Basis of Relinquished Property
Original Purchase Price:
$
Plus: Capital Improvements:
$
Minus: Depreciation Deductions:
$
Adjusted Cost Basis:
$
2. Determine Realized Gain on the Sale of Relinquished Property
Fair Market Value of Relinquished Property:
$
Less: Adjusted Cost Basis:
$
Realized Gain:
$
3. Calculating Gain from Appreciation
Fair Market Value of Relinquished Property:
$
Less: (Original Purchase Price + Capital Improvements)
$
Gain Attributed to Appreciation:
$
4. Un-recaptured Section 1250 Gain (Depreciation)
Realized Gain:
$
Less: Gain Attributed to Appreciation:
$
Gain From Depreciation:
$
5. Calculating Tax Liability
15% on Assets Owned more than 1 year:
$
25% on Un-recaptured 1250 Gain:
$
Total Potential Federal Tax Liability:
$
[Your user agent does not support frames or is currently configured not to display frames. However, you may visit
the related document.
]
[Your user agent does not support frames or is currently configured not to display frames. However, you may visit
the related document.
]