These calculations show the approximate capital gain taxes deferred by performing an IRC Section 1031 exchange with Asset Preservation, Inc. Please enter your figures in the fields provided (enter your numbers with no commas or dollar signs, for example: 300000) and click on the “Calculate” button in each area to perform the calculations.

1. CALCULATE NET ADJUSTED BASIS
Original Purchase Price
 $
plus Improvements
+ $
minus Depreciation
 – $
= NET ADJUSTED BASIS = $
 
2. CALCULATE CAPITAL GAIN SALES PRICE OF PROPERTY
Sales Price$
minus Net Adjusted Basis– $
minus Costs of Sale (commissions, fees, etc.)– $
= CAPITAL GAIN  = $
 
3. CALCULATE CAPITAL GAIN TAX DUE
Recaptured Depreciation (25%)$
plus Applicable Federal Capital Gain Rate*
(select 15% or 20%)		tax %
 + $
plus Applicable ยง1411 Medicare Surtax**
(select 0 or 3.8%)		tax %
 + $
plus State Capital Gain Rate
(enter your tax rate here)		tax % 
+ $
= TOTAL TAXES DUE = $
 
4. CALCULATE AFTER-TAX EQUITY
Sales Price$
minus costs of sale– $
minus loan balances– $
= GROSS EQUITY= $
minus Capital Gain Taxes Due– $
= AFTER-TAX EQUITY = $
 
5. ANALYZE REINVESTMENT – SALE
AFTER-TAX EQUITY x 4 = $
 
6. ANALYZE REINVESTMENT – EXCHANGE
Capital Gain Taxes Due$
Gross Equity = Net Equity$
GROSS EQUITY x 4 = $