Sources

Everything here that belongs to someone else, and where it came from. A figure the calculators use carries its source and a date by which it gets re-checked. Where no defensible number exists, the site asks for yours instead of supplying one.

Figures the calculators use

These are the tax rates and statutory deadlines behind the 1031 exchange calculator. Each is taken from the source beside it, and each is re-checked by the date shown, because tax figures are adjusted over time.

Maximum federal rate on unrecaptured section 1250 gain: 25%; Topic No. 409, Capital Gains and Losses, Internal Revenue Service. Re-checked by 2027-02-01.
Long-term capital gains rates: 0%, 15%, 20%; Topic No. 409, Capital Gains and Losses, Internal Revenue Service. Re-checked by 2027-02-01.
Capital gains bracket ceilings, single filer: 0% up to $48,350; 15% up to $533,400; Adjusted for inflation each year, so this is the figure most likely to go stale.; Topic No. 409, Capital Gains and Losses, Internal Revenue Service. Re-checked by 2027-02-01.
Net investment income tax rate: 3.8%; Net Investment Income Tax, Internal Revenue Service. Re-checked by 2027-02-01.
Net investment income tax income thresholds: Single $200,000; married filing jointly $250,000; married filing separately $125,000; Net Investment Income Tax, Internal Revenue Service. Re-checked by 2027-02-01.
Days to identify replacement property in a 1031 exchange: 45 days; Instructions for Form 8824, Like-Kind Exchanges, Internal Revenue Service. Re-checked by 2027-02-01.
Days to receive the replacement property in a 1031 exchange: 180 days; The statutory limit is the earlier of this and the filer’s return due date including extensions, so the calculator never presents the computed date unqualified.; Instructions for Form 8824, Like-Kind Exchanges, Internal Revenue Service. Re-checked by 2027-02-01.

Authorities the guides point to

The guides link to these so you can read the primary material yourself. The site quotes no benchmark from any of them: a link is a place to look, not a number to hold your own against.

Daily Treasury Par Yield Curve Rates, U.S. Department of the Treasury: The risk-free reference the guides point to when asking what a cap rate or a cash-on-cash return should be compared against. The site quotes no rate from it.; Re-checked by 2027-02-01.
U.S. Cap Rate Survey, H1 2026, CBRE: Named on the good-cap-rate guide as one place to look for market cap rate figures. The site quotes no figure from it. It is a dated edition, so its review date matters.; Re-checked by 2027-02-01.
Fannie Mae Multifamily Guide, Fannie Mae: An example of a published debt service coverage requirement that varies by loan type, cited to show why the site states no universal DSCR minimum.; Re-checked by 2027-02-01.
Like-Kind Exchanges Under IRC Section 1031: Real Estate Tax Tips, Internal Revenue Service: The general description of a like-kind exchange behind the 1031 calculator, including the 45-day and 180-day periods.; Re-checked by 2027-02-01.

What is deliberately not here

There is no source for a "good" cap rate, a typical expense ratio or a minimum DSCR, because none of those has a universal answer. The calculators leave those fields for your own figure, and the guides say why. If you are ever shown one of those numbers on this site with no source beside it, that is a mistake to report.

Paid referral links, where they appear, are labelled and are not authorities. They are how the site is paid, not what its figures rest on.