Compare Your Sale: Lump Sum vs. Structured Installment

Your Sale

Sale price $ Cost basis $

Capital gain: $1,800,000

Owned longer than 1 year?

About You

State

Filing status

Annual income $

Your Payout Plan

Spread payments over 2 yrs 30 yrs 10 years Interest rate 2% 10% 5.0%

Your annual check $0 every year for 10 years

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With a structured installment sale, you keep

$0 more

Lump Sum You receive $0 once

Structured Sale You receive $0 over 10 years

Interest is extra money a lump-sum seller never receives — it's added to what you keep, shown here after tax.

Amount you keep Total tax

Where the money lands Each installment year vs. the federal capital-gains brackets

+3.8% NIIT above

Taxable gain (basis returned tax-free) Interest income

Spreading the sale keeps each year's payment in the lower brackets — a lump sum would stack the entire gain into the top bracket at once. The faded bar shows the same pattern continuing through your final year.

Calculated using 2026 federal capital gains rates. Demonstration only — not tax advice.