ABOUT & METHODOLOGY
How Unlevered works.
What is Unlevered?
Unlevered is a tax strategy analysis tool for high-earning individuals. You answer 7 questions about your income, equity compensation, real estate, and financial situation. Our engine analyzes 30 tax strategies under current 2026 law and produces a personalized report showing which strategies you qualify for, how much each could save, and the exact language to use with your CPA.
We are not CPAs. This is not tax advice. Unlevered is the research you bring to the conversation with your tax professional — not the conversation itself.
How estimates are calculated
Every estimate follows the same pattern: identify the taxable amount affected, multiply by your applicable tax rate, and account for any limits, phase-outs, or special rules.
Tax rates
- Federal marginal rate is calculated from 2026 brackets based on your filing status and estimated AGI.
- State rate comes from our database of top marginal rates for each state (calibrated for $300K+ earners).
- Combined rate accounts for the SALT deduction benefit: federal + state - (marginal rate x SALT deduction / AGI).
- LTCG rates use filing-status-specific brackets (0% / 15% / 20%).
Savings types
- Direct tax savings — strategies that reduce your tax bill this year (e.g., 401(k), HSA, cost segregation).
- Tax-free growth (deferral) — strategies where the benefit compounds over time (e.g., backdoor Roth, mega backdoor Roth). We estimate 7% annual growth on contributed amounts.
- Penalty avoidance — money saved by avoiding IRS underpayment penalties (e.g., estimated payments, RSU withholding adjustments).
- Action items — flags for potential shortfalls that need attention but aren't 'savings' (e.g., RSU withholding gap).
Confidence levels
- High — deterministic calculation from statutory limits (e.g., 401(k) gap x your rate).
- Medium — estimate with reasonable assumptions (e.g., employer match, portfolio loss percentage).
- Verify — requires CPA confirmation of specific facts (e.g., pro-rata rule, REP status hours).
Tax law sources
All calculations are based on 2026 tax law, including the One Big Beautiful Bill Act (OBBBA, Public Law 119-21), signed July 4, 2025. Key changes reflected:
- 100% bonus depreciation restored permanently for property acquired after Jan 19, 2025 (IRC §168(k))
- SALT cap raised to $40,400 MFJ with phase-out at $505K-$605K AGI
- QBI deduction made permanent with $400 minimum floor
- Dependent care FSA raised to $7,500
- Charitable giving 0.5% AGI floor effective Jan 1, 2026
- QSBS tiered exclusion: 50% at 3yr, 75% at 4yr, 100% at 5yr, $15M cap
- Trump Accounts: $5,000/yr per child for births 2025-2028
Last verified: 2026-03-15. We update the engine when material changes occur.
Risk and complexity ratings
Each strategy carries a complexity rating to help you and your CPA prioritize:
Straightforward, statutory limits. You can act on these yourself (e.g., 401(k), HSA, ESPP).
Requires CPA involvement or planning. Well-established strategies with some complexity (e.g., cost segregation, S-Corp election, DAF).
Higher audit risk or significant complexity. Requires professional guidance (e.g., REP status, ISO AMT modeling, defined benefit plans).
Important disclaimer
Unlevered provides educational estimates based on your self-reported inputs and publicly available tax law. All savings figures are upper-bound estimates. Your CPA will adjust exact amounts based on your complete return.
This tool is not a substitute for a licensed CPA, Enrolled Agent, or tax attorney. We do not provide tax, legal, or investment advice. IRS Circular 230 Disclosure: Any tax advice herein is not intended to be used for the purpose of avoiding penalties under the Internal Revenue Code.