Depreciation Recapture Calculator
Depreciation Recapture: a planned Super Calculator tool. Covers original basis (currency). Stub page while the tool and its worked example are prepared.
Depreciation Recapture Calculator is a planned calculator in the real estate section of Super Calculator, covering investment property.
What this calculator will compute
Inputs: original basis (currency), accumulated depreciation (currency), sale price (currency), selling costs (currency), income bracket and holding period (years).
Outputs: total gain (currency), recapture portion (currency), capital gain portion (currency), estimated tax (currency) and net proceeds (currency).
Formula, recorded as scope and not yet verified against a primary source: On sale, accumulated depreciation is recaptured as unrecaptured section 1250 gain taxed at a maximum rate distinct from the long-term capital gains rate, with the remaining gain taxed as capital gain. Net investment income tax may apply on top for high-income taxpayers.
Status
This page is a stub. The calculator is not built, no figure on this page has been verified against the authority that sets it, and nothing here should be used to make a decision. The page exists so that the site structure is complete and so that articles can link this concept on first mention.
The stub carries noindex, nofollow and is excluded from the sitemap.