1031ExchangeCalc runs on published IRS rules and current tax rates, not on guesswork or a sales pitch. This page lays out who is accountable for that, how the calculators get built, and what we do when a number turns out to be stale or wrong. See the authors page for the people behind the site.
Who runs this site
Chris Terry founded 1031ExchangeCalc and built the six calculators. He is responsible for the site's accuracy, top to bottom, and signs off on anything that touches the math.
How the tools are built
Each calculator runs on a published formula, not a proprietary black box: Section 1031 deferral mechanics, Section 1250 depreciation recapture at 25%, and the federal long-term capital gains schedule plus the 3.8% net investment income tax. We test the arithmetic against known scenarios before a tool ships and note the assumptions directly on that tool's page rather than burying them in a footnote.
Where the figures come from, and how often we check them
The 51 state capital gains pages pull their state rates from each state's published income tax schedule, since most states tax capital gains as ordinary income rather than running a separate capital gains rate. We recheck every state figure at the start of each tax year, when a state legislature changes a bracket, or the moment a reader flags something that looks off, whichever comes first. Federal figures get the same treatment whenever the IRS publishes an update.
Editorial independence and corrections
Some links on this site are affiliate links and may earn a commission if you click through and buy something. That arrangement never changes a calculator's output or which state page ranks a rate as high or low. If you find a number that doesn't match the source, tell us and we will check it and correct it, usually within a few days.