SIS Calculator
Run the core Structured Installment Sale numbers. Slide the inputs and see the payment stream, federal + state taxes, and net proceeds year by year — live, as you move them. For side-by-side comparisons and advanced analysis, continue to the SIS Analyzer.
The Sale
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The Payout
Capped at the term. Later starts compound the balance before paying.
Index credits · 6.5% · 0% floor$218,355 → $722,447
Scheduled payment $205,028/yr at the guaranteed floor, lifted each year by the projected index credit — the increases compound and never fall back. Year 1 $218,355 rising to year 20 $722,447.Other
2026 federal brackets + state resident treatment, standard deduction applied. Educational estimate — not tax advice.
Projected outcomeOH · MFJ · index-linked · 20-yr term
$6,620,878
Total after-tax proceeds to seller across all payments
Payment timelineNet to sellerTax
Year-by-year schedule
| Year | Payment | Interest | Capital gain | Tax | Net to seller |
|---|---|---|---|---|---|
| 0 (closing) | $899,433 | $0 | $842,290 | $199,433 | $0 |
| 1 | $218,355 | $134,276 | $34,119 | $45,602 | $172,753 |
| 2 | $232,548 | $145,872 | $50,572 | $52,690 | $179,858 |
| 3 | $247,664 | $157,552 | $67,021 | $59,803 | $187,861 |
| 4 | $263,762 | $169,233 | $83,013 | $66,818 | $196,944 |
| 5 | $280,907 | $180,489 | $99,263 | $73,759 | $207,148 |
| 6 | $299,166 | $191,333 | $115,527 | $80,576 | $218,589 |
| 7 | $318,611 | $201,592 | $131,829 | $87,223 | $231,388 |
| 8 | $339,321 | $211,066 | $148,195 | $93,645 | $245,676 |
| 9 | $361,377 | $219,528 | $164,650 | $99,776 | $261,601 |
| 10 | $384,866 | $226,713 | $174,992 | $104,200 | $280,667 |
| 11 | $409,883 | $230,285 | $190,472 | $108,627 | $301,256 |
| 12 | $436,525 | $231,195 | $206,020 | $112,255 | $324,270 |
| 13 | $464,899 | $228,905 | $221,665 | $115,161 | $349,738 |
| 14 | $495,118 | $222,803 | $237,433 | $117,178 | $377,940 |
| 15 | $527,300 | $212,184 | $253,355 | $117,630 | $409,670 |
| 16 | $561,575 | $196,246 | $269,458 | $116,240 | $445,335 |
| 17 | $598,077 | $174,076 | $285,772 | $112,690 | $485,388 |
| 18 | $636,952 | $144,633 | $302,326 | $106,618 | $530,335 |
| 19 | $678,354 | $106,732 | $319,151 | $98,612 | $579,742 |
| 20 | $722,447 | $59,030 | $336,276 | $87,729 | $634,718 |
| Total | $9,377,141 | $3,643,742 | $4,533,399 | $2,056,263 | $6,620,878 |
Year 0 is the closing-day §453 payment (selling expenses plus the self-funded tax on the gain it carries); the net shown is after paying the selling expenses. Interest / OID is taxed as ordinary income; §453 gain is recognized as principal is paid with basis recovered ratably over the payment years (contingent selling price, Temp. Reg. §15a.453-1(c)(3)). The note is tested against the long-term AFR of 4.92% — OID accrues under §1272 (constant yield) ($1,528,039 of OID over the term). Index-linked increases are contingent payments, split when paid into principal (present value at the test rate) and interest (Reg. §1.1275-4(c)(4)). State treatment follows the resident schedule for the selected state. The same engine drives the SIS Analyzer.
Need comparisons or deeper analysis?
The SIS Analyzer compares a taxable lump sum, an SIS, and a Deferred Sales Trust side by side — with bracket position, NIIT, recapture, and §453A detail.