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Primary Sources & References

Every IRS publication, federal statute, and agency dataset used in our calculators — with direct links to the original source. We cite primary sources, not secondary summaries.

Published: January 1, 2026Last reviewed: May 12, 2026Publisher: Kaybi Enterprises, LLC

Federal Tax Law

Internal Revenue Code § 162 — Trade or Business Expenses

U.S. Code / Cornell LII · 2024

Statutory basis for deducting ordinary and necessary business expenses, including contractor labor, materials, and vehicle costs.

Internal Revenue Code § 280A — Disallowance of Certain Expenses in Connection with Business Use of Home

U.S. Code / Cornell LII · 2024

Governs the home office deduction rules used in the SoloBid and RentReady calculators.

Internal Revenue Code § 199A — Qualified Business Income Deduction

U.S. Code / Cornell LII · 2024

The 20% pass-through deduction for sole proprietors and single-member LLCs. Applied in all four calculators.

Internal Revenue Code § 164 — Taxes (SALT Deduction)

U.S. Code / Cornell LII · 2024

State and local tax deduction. The 2026 OBBBA raised the SALT cap to $40,400 for single filers and $80,800 for married filing jointly.

Internal Revenue Code § 168 — Accelerated Cost Recovery System (MACRS)

U.S. Code / Cornell LII · 2024

Depreciation rules for rental property improvements and equipment. Used in the RentReady and FinancingFit calculators.

IRS Publications

IRS Revenue Procedure 2025-32 — 2026 Inflation Adjustments

Internal Revenue Service · 2025

Official source for the 2026 standard deduction ($16,100 single / $32,200 MFJ), tax bracket thresholds, and contribution limits used throughout the site.

IRS Publication 527 — Residential Rental Property

Internal Revenue Service · 2025

Comprehensive guide to rental income, deductible expenses, depreciation, and passive activity rules. Primary reference for the RentReady Tracker.

IRS Publication 587 — Business Use of Your Home

Internal Revenue Service · 2025

Home office deduction rules for self-employed individuals. Used in the SoloBid Estimator for contractors who work from home.

IRS Publication 463 — Travel, Gift, and Car Expenses

Internal Revenue Service · 2025

Vehicle mileage deduction rules and standard mileage rate. Applied in the CleanRoute Optimizer for route cost calculations.

IRS Publication 946 — How to Depreciate Property

Internal Revenue Service · 2025

MACRS depreciation tables and bonus depreciation rules. Used in the FinancingFit calculator for property improvement analysis.

IRS Schedule SE — Self-Employment Tax

Internal Revenue Service · 2025

Self-employment tax calculation (15.3% on net earnings). All four calculators include SE tax in their net income projections.

IRS Schedule E — Supplemental Income and Loss

Internal Revenue Service · 2025

Rental income and loss reporting form. The RentReady Tracker is designed to help landlords prepare Schedule E inputs.

2026 OBBBA Rules

One Big Beautiful Budget Act (OBBBA) — Summary of Tax Provisions

U.S. Congress / Ways and Means Committee · 2025

The 2026 OBBBA introduced three key changes reflected in our calculators: (1) $16,100 standard deduction for single filers, (2) $12,500 overtime premium deduction cap, and (3) $40,400 SALT cap for single filers.

IRS Rev. Proc. 2025-32 — Inflation Adjustments for Tax Year 2026

Internal Revenue Service · 2025

Official IRS implementation of 2026 tax year figures including standard deduction, bracket thresholds, and contribution limits.

OBBBA § 1001 — Overtime Compensation Deduction

U.S. Congress · 2025

New above-the-line deduction for overtime premium pay, capped at $12,500 per taxpayer per year. Applied in the SoloBid Estimator for contractors working overtime hours.

OBBBA § 2001 — SALT Cap Increase

U.S. Congress · 2025

Raises the state and local tax deduction cap from $10,000 to $40,400 for single filers and $80,800 for married filing jointly. Applied in the RentReady and FinancingFit calculators.

Real Estate & Rental

HUD FMR (Fair Market Rents) — FY 2026

U.S. Department of Housing and Urban Development · 2025

Annual Fair Market Rent data by metro area. Used as a reference benchmark for rental rate inputs in the RentReady Tracker.

National Association of Realtors — Investment Property Data

National Association of Realtors · 2025

Cap rate benchmarks, vacancy rate data, and rental property investment statistics referenced in the FinancingFit calculator methodology.

Freddie Mac Primary Mortgage Market Survey

Freddie Mac · 2025

Weekly mortgage rate survey. The FinancingFit calculator uses current rate data to model financing scenarios.

IRS Topic No. 414 — Rental Income and Expenses

Internal Revenue Service · 2025

IRS guidance on what counts as rental income and which expenses are deductible. Core reference for the RentReady Tracker.

IRS Topic No. 415 — Renting Residential and Vacation Property

Internal Revenue Service · 2025

Covers the 14-day / 10% personal use rule and mixed-use rental property treatment.

Labor & Wages

Bureau of Labor Statistics — Occupational Employment and Wage Statistics (OEWS)

U.S. Bureau of Labor Statistics · 2025

Wage benchmarks for contractors, cleaning professionals, and property managers. Used to calibrate default hourly rate inputs in SoloBid and CleanRoute.

Department of Labor — Fair Labor Standards Act (FLSA) Overtime Rules

U.S. Department of Labor · 2025

Federal overtime pay requirements (1.5× regular rate after 40 hours). The OBBBA overtime deduction applies to the premium portion (0.5×) of overtime pay.

IRS Self-Employment Tax — Topic No. 554

Internal Revenue Service · 2025

Self-employment tax rates and the deduction for half of SE tax. Applied in all four calculators.

IRS Standard Mileage Rates — Notice 2025-05

Internal Revenue Service · 2025

Official IRS standard mileage rate for business use of a vehicle. Used in the CleanRoute Optimizer for per-mile cost calculations.

State Resources

State Tax Rates — Tax Foundation 2026 State Individual Income Tax Rates

Tax Foundation · 2025

State income tax rate reference used when users select their state in the RentReady and FinancingFit calculators.

State Landlord-Tenant Laws — Nolo State Law Center

Nolo · 2025

State-by-state landlord-tenant law summaries referenced in the RentReady Tracker's compliance checklist.

IRS Directory of Federal Tax Return Preparers

Internal Revenue Service · 2025

Find a credentialed tax professional (CPA, EA, attorney) in your area. Linked from our Disclaimer page.

American Bar Association — Find Legal Help

American Bar Association · 2025

State bar referral service for landlord-tenant legal questions. Linked from our Disclaimer page.

Calculator Methodology

SoloBid Estimator — Methodology

Solo Landlord Tools / Kaybi Enterprises, LLC

The SoloBid Estimator calculates contractor net income using: gross revenue minus material costs, labor costs, overhead, and vehicle expenses; then applies the 2026 standard deduction, QBI deduction (§ 199A), overtime premium deduction (OBBBA § 1001), and SE tax deduction before computing federal and state tax liability.

RentReady Landlord Tracker — Methodology

Solo Landlord Tools / Kaybi Enterprises, LLC

The RentReady Tracker calculates net rental income using Schedule E logic: gross rents minus mortgage interest, property taxes (capped at SALT limit), insurance, repairs, depreciation, and management fees. It then applies passive activity rules and the QBI deduction where eligible.

CleanRoute Optimizer — Methodology

Solo Landlord Tools / Kaybi Enterprises, LLC

The CleanRoute Optimizer calculates per-job profitability for cleaning professionals by modeling: job revenue, supply costs, IRS standard mileage rate for travel, time cost at the user's effective hourly rate, and the resulting net income after SE tax.

FinancingFit Calculator — Methodology

Solo Landlord Tools / Kaybi Enterprises, LLC

The FinancingFit calculator models rental property investment returns using: purchase price, down payment, mortgage rate, property taxes, insurance, and projected rents to calculate cap rate, cash-on-cash return, and after-tax cash flow using 2026 OBBBA SALT cap rules.

Note on currency: Tax law changes frequently. We review all source links and calculator logic at the start of each tax year and after any significant IRS guidance. If you find a broken link or outdated figure, please contact us and we will update it within 48 hours.