Depreciation Recapture on Sale

Recaptured amount, the rate applied, the recapture tax, and the remaining capital-gain portion for a §1245 or §1250 sale. Per IRS Pub 544 and IRC §1245 / §1250; tax information, not advice.

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Rough Logic answers the math question the working professional asks on the job. The site is a calm, fast, ad-free, account-free, ever-free reference. It does not interpret code. It does not replace the licensed professional. It does not store your inputs. The Authority Having Jurisdiction governs all installations and inspections.