SALE OF REAL ESTATE
PRIMARY RESIDENCE
$250K/$500K
VS
$500k/$1,000K
EXCLUSION
UNDER IRS CODE 121
© 2025
Property Variables:
Current Value:  
Purchase Price:  
Rehab Costs:  
Mortgage Balance (First):  
Mortgage Balance (Second):  
Your Tax Rates:
Federal Capital Gains Tax: %  
State Capital Gains Tax: %  
NII Tax: %  
Transfer Tax: %  

Will you qualify for the
$250,000/$500,000 capital
gains tax exclusion under
current IRS Code 121?:

  

Set the current $ exclusion and
the possible new $ exclusion.

   Under Current
Code		 Under Proposed
Code
How much of an
exclusion will you get?:
What You Estimate For
Commissions When You Sell:
Real Estate Commissions: %