CALCULATOR · DEPRECIATION RECAPTURE

Depreciation recapture estimate

IRC Section 1250 unrecaptured depreciation is taxed at a flat 25% federal rate, separate from long-term capital gains rates. Enter your depreciation taken and realized gain to estimate the recapture liability.

INPUTS

Depreciation taken($)

Realized gain on sale($)

RESULT

Enter values and click Calculate to see your estimate.

Illustrative only. IRC Section 1250 applies to real property held more than one year. Actual recapture may be affected by prior suspended losses, installment sale elections, and other factors. Consult a CPA before filing.