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 83(b) Election ROI Calculator

Compare the federal tax outcome of filing an IRC § 83(b) election vs accepting the § 83(a) default for restricted-stock grants. Models the up-front ordinary tax at grant-date FMV (election scenario) against the ordinary tax at vesting-end FMV (default scenario), then the LTCG layer on the eventual sale. Surfaces total tax, post-tax dollars, breakeven sale price, and a clear elect / do-not-elect recommendation — the planning view every founder and early employee needs before the 30-day filing window closes.

Federal Section 1244 Small Business Stock Loss Deduction Calculator

Compute the IRC § 1244 ordinary-loss deduction for losses on qualifying small-business stock — converting up to $50,000 (single) or $100,000 (MFJ) per year from $3,000-per-year capital-loss treatment to full ordinary-income deduction. Models the four eligibility tests (original holder, money-or-property issuance, operating-company gross-receipts test, $1M paid-in-capital cap at issuance), the per-year cap by filing status, the residual capital-loss reclassification, and a 10-year multi-year tax-savings projection.

Federal Section 280A Vacation Home Rental Classification + Deduction Calculator

Classify a mixed-use dwelling unit (rented + personal use) under IRC § 280A — Augusta Rule (< 15 rental days, tax-free), Residence (personal use over the greater of 14 days or 10% of rental days, deductions capped at rental income), or Rental Property (uncapped deductions). Models the IRS total-days allocation, the three-tier deduction stack (interest+tax, operating, depreciation), the carryforward of disallowed expenses, and an optimization note showing which lever would change classification.

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.