The bookend to cost segregation: accelerate depreciation on the way in, see the recapture bill on the way out. Compare selling outright against deferring the gain with a § 1031 like-kind exchange.
Sets the rate band: the gain stacks on top of this income.
Commissions, closing, transfer tax — reduces amount realized.
Purchase price + capital improvements (before depreciation).
Recaptured on sale — § 1250 (real property) at ≤ 25%.
Depreciation on 5/15-yr personal-property components recaptures as ordinary income, FIRST. Leave 0 for straight-line real property.
Tax on sale (2025)
$—
Enter sale price and basis to see the tax.