Terms of Service & Tax Disclaimer

Last Updated: October 6, 2026

1. IRS Circular 230 & Tax Advice Disclaimer

The calculations provided by the Unrecaptured Section 1250 Gain Tax Calculator are designed exclusively for educational, illustrative, and preliminary planning purposes. They do not constitute formal legal, accounting, tax, or investment advice under IRS Circular 230.

2. Consult a Qualified Tax Professional

Real estate transactions are subject to complex rules including suspended passive losses (Form 8582), installment sales (Form 6252), Section 121 primary residence exclusions, and state tax withholding. Always consult a Certified Public Accountant (CPA) or Enrolled Agent (EA) before filing Form 4797.

3. Limitation of Liability

The creators and hosts assume no liability for any tax deficiencies, IRS penalties, interest, or financial discrepancies resulting from reliance on the calculations produced by this tool.