🏠 Property & Deal Details
Estimated market value after all renovations are complete
Typically 1–3% of purchase price (title, escrow, inspection)
Typically 2–5% of ARV (agent commission, title, transfer tax)
⏱️ Holding Costs
Property tax, insurance, utilities, loan interest, HOA
📊 ROI & Tax Settings
📊 Flip Analysis
Gross Profit
ARV − All costs
$0
Net Profit (Before Tax)
After all expenses & holding
$0
Total Holding Costs
Monthly × hold period
$0
Financing Cost
Interest on loan during hold
$0
Return on Investment (ROI)
Net profit ÷ total cash invested
0%
Annualized ROI
ROI scaled to 12-month equivalent
0%

🎯 Offer Price Guide

70% Rule Max Offer $0
65% Rule (Conservative) $0
75% Rule (Aggressive) $0
Your Actual Offer $0
Difference vs 70% Rule $0
70% Rule formula: Max Offer = (ARV × 0.70) − Rehab Cost
Adjust % based on market conditions, deal certainty, and your cost of capital.
💰 Estimated Tax Liability
Tax Type Ordinary Income
Effective Tax Rate 0%
Estimated Tax Owed $0
After-Tax Net Profit $0
⚠ Flips held <1 year taxed as ordinary income. Hold >1 year for long-term capital gains rates. See strategies below.
📅

Hold Over 1 Year — Long-Term Capital Gains

Profits from flips held under 12 months are taxed as ordinary income (up to 37%). Hold the property over 12 months and qualify for long-term capital gains rates of 0%, 15%, or 20% — potentially saving tens of thousands of dollars on a single flip.

Save: up to 17% in taxes
IRC §1221 · IRC §1222 · Schedule D
🏢

Flip Through an S-Corp

Active flippers are often classified as dealers in real estate, making profits subject to ordinary income tax AND self-employment tax (15.3%). Structuring flips through an S-Corp allows you to pay yourself a reasonable salary and take remaining profits as distributions — avoiding SE tax on the distribution portion.

Save: 10–15% on SE tax
IRC §1402 · IRS Pub 334 · Form 1120-S
🔧

Deduct All Rehab & Business Expenses

Every expense directly related to the flip is deductible: materials, contractor labor, permits, inspections, staging, photography, marketing, and professional fees. Keep meticulous receipts. Even tools and equipment with a useful life under 1 year can be expensed immediately under the de minimis safe harbor ($2,500 per item).

Every dollar deducted saves $0.22–$0.37
IRC §162 · IRS Reg. 1.263(a)-1(f) · Schedule C or E
🔄

1031 Exchange into a Rental

If you convert a flip into a rental property and hold it for at least 2 years before selling, you can use a 1031 exchange to defer ALL capital gains — rolling profits into the next property. You must intend to hold it as a rental, not flip it, for this strategy to qualify.

Defer 100% of capital gains
IRC §1031 · IRS Revenue Ruling 2008-16 · Form 8824
🏠

Section 121 Exclusion (Live-In Flip)

If you live in the property as your primary residence for 2 of the last 5 years, you can exclude up to $250,000 in profit ($500K married) from capital gains tax entirely. This is the most powerful tax-free flip strategy available — also called a "live-in flip."

$250K–$500K tax-FREE
IRC §121 · IRS Pub 523 · Form 4797
📋

Installment Sale Method

Rather than receiving full payment at closing, structure the sale as an installment sale — receiving payments over multiple years. This spreads your taxable income across years, potentially keeping you in a lower tax bracket each year and reducing your overall tax rate.

Spread income across tax years
IRC §453 · IRS Pub 537 · Form 6252
💸

Opportunity Zone Investment

Roll capital gains from a flip into a Qualified Opportunity Zone Fund within 180 days. You can defer and potentially reduce the taxable gain — and if held for 10+ years, appreciation in the OZ fund is completely tax-free. Great for high-gain flips.

Tax-free growth after 10 years
IRC §1400Z-2 · IRS Form 8949 · Form 8997
📉

Offset Gains with Capital Losses

Capital losses from stocks, crypto, or other investments can offset capital gains from flips held over 12 months. Up to $3,000 of net losses can also offset ordinary income per year, with unused losses carrying forward indefinitely. Time your asset sales strategically.

Dollar-for-dollar offset on gains
IRC §1211 · IRC §1212 · Schedule D
⚠️

Dealer vs. Investor Status — Critical Distinction

The IRS classifies frequent flippers as "real estate dealers" — meaning profits are ordinary income + self-employment tax, NOT capital gains. Investors who hold property have capital gains treatment. If you flip frequently, S-Corp structure is critical to avoid the 15.3% SE tax on top of income tax. Document your intent carefully.

High risk if unplanned
IRC §1221(a)(1) · IRS Pub 544 · Schedule C
⚠ This calculator and tax guide are for educational purposes only and do not constitute financial, legal, or tax advice.
Individual results vary based on your specific situation, state taxes, and entity structure. Always consult a licensed CPA or tax attorney.

🏚️ Ready to Flip Smarter?

Coach Iti (CPA) specializes in real estate tax strategy and can help you structure your flips to minimize taxes and maximize returns.

📞 Book a Free Consultation