Tax

Tax-loss-harvesting benefit (offset + deferral)

The benefit of harvesting a capital loss. The loss offsets capital gains first (at the LTCG rate), then up to $3,000 of ordinary income (at the marginal rate, §1211(b)); the rest carries forward. Because harvesting lowers the replacement's basis, the offset is recaptured as a future long-term gain — so the result nets the immediate saving against the present value of that recapture over the reinvestment horizon. Rates are derived from taxable income. Stateless (the caller supplies the loss); a wash-sale caveat is returned. Not tax advice.

post/v1/tax/tlh-benefit

Request

  • Base URL: https://api.numeratica.com
  • URL: https://api.numeratica.com/v1/tax/tlh-benefit
  • Auth: one of:
    • HTTP bearer
    • API key in header X-API-Key

Request body

tax_yearinteger required

Supported tax year (2025 or 2026).

filing_status'single' | 'mfj' | 'mfs' | 'hoh' required
taxable_incomenumber required

Sets the marginal ordinary and LTCG rates.

harvestable_lossnumber required
offsettable_gainsnumber

Capital gains the loss can offset this year (default 0).

reinvestment_yearsnumber required

Horizon over which the deferral is valued.

growth_ratenumber

Discount/return rate for the deferral PV (default 0.07).

Example request

{
  "tax_year": 2025,
  "filing_status": "single",
  "taxable_income": 200000,
  "harvestable_loss": 50000,
  "reinvestment_years": 10,
  "growth_rate": 0.07
}

Response

TLH benefit

result_idstring
engine_versionstring
disclaimerstring

Example response

{
  "result_id": "tlh_1a2b3c4d5e6f7a8b",
  "engine_version": "tlh-1.0.0",
  "inputs": {
    "tax_year": 2025,
    "filing_status": "single",
    "taxable_income": 200000,
    "harvestable_loss": 50000,
    "reinvestment_years": 10,
    "growth_rate": 0.07
  }
}

Changes

No recorded changes to this operation across all 1 revision of this API.