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Cash flow

Rental-net estimator

An annual teaching worksheet that groups common residential rental categories. It is not Schedule E, does not use IRS line numbers, and does not file a return.

Three layers stay separate: Market context (optional FMR card) · Cash flow (effective rent and expenses) · Tax education (this worksheet). No blended after-tax return from live FMR.

Educational disclaimer

Educational only. This is not tax advice, legal advice, or a substitute for Form 1040, Schedule E, Form 8824, or a CPA. RentalAnalytics is not the IRS, HUD, or a 1031 qualified intermediary. Verify the current IRS publications and HUD documentation before you file, exchange, or set rents. Consult a CPA and, for exchanges, a qualified intermediary.

Tax-year assumption: educational illustration using IRS publications as they stood on 2026-09-06 (Pub. 527 and Pub. 946 then current). Not an official 2026 Form 1040 or Schedule E rate table. We do not invent 2026 brackets, 1250 rates, NIIT, or bonus lists.

Rents and vacancy

What you collected, not a HUD FMR and not a market median.

Use dollars or percent — not both. Effective rent = rents received − vacancy / concessions.

Operating categories (annual $)
Depreciation

We do not invent an annual table. Enter an amount or open the helper and type the result back yourself.

Inputs, formulas, assumptions, sources

Inputs. Annual rents received; vacancy as dollars or percent; the listed operating categories; optional HOA / pest / licenses; depreciation as a user amount or the mid-month helper.

Formulas. Effective rent = rents − vacancy/concessions. Total expenses exclude depreciation. Net cash-style rental = effective rent − those expenses. Educational net = that result − depreciation you supplied or computed in the helper.

Assumptions. One residential activity, annual figures, no personal-use test, no PAL / at-risk / QBI / grouping / short-term classification. Mortgage interest here is the rental-interest amount you type, not a full Form 1098 reconciliation.

Not computed: passive activity loss limits, at-risk, QBI, grouping, short-term vs residential, personal-use day tests, Form 8582.