DST RESEARCH · CASHFLOW ESTIMATOR
DST Cashflow Estimator.
Model annual cashflow assumptions for a representative DST and inspect the 1031 tax mechanics that frame the decision. Inputs and methodology are in plain view; each result is a defensible figure to bring to your CPA or qualified intermediary.
CAPITAL GAINS TAX
Capital gains tax estimate
Estimate your federal and state tax liability on a real property sale. Computes depreciation recapture (25%), long-term capital gains, NIIT (3.8%), and state tax from a single input screen.
DEPRECIATION RECAPTURE
Depreciation recapture estimate
IRC Section 1250 unrecaptured depreciation is taxed at 25% federal, on top of ordinary LTCG rates. Enter depreciation taken and realized gain to isolate the recapture component.
BOOT
Boot and exchange balance
Compute cash boot and mortgage boot in a 1031 exchange and determine your effective taxable boot after the debt-relief offset rule. Zero boot means fully deferred gain.
All calculators are illustrative tools only. Results are estimates based on publicly available tax rates and IRS Publication 544 guidance. Not a substitute for advice from a licensed CPA or qualified intermediary.