Taxstra

Taxstra • Planning worksheet • 2026-09-07

What Is a Pro Forma in Real Estate? A Worked Property Example

Use this worksheet alongside the guide. The figures and schedules are educational illustrations, not individualized tax advice or a recommendation for your circumstances.

Work through your records

Read the explanation in the guide before filling in the schedule. Keep the illustrated values separate from your actual records. For each row, identify the supporting document, applicable period, unresolved assumption, and person responsible. Do not treat example percentages or classifications as established facts for your situation.

Input Evidence to request Question to resolve Your records / questions
Rent and other recurring income Rent roll, leases and collection history Is the forecast contractual, current market or stabilized?
Vacancy and credit loss Occupancy and delinquency records Are concessions and nonpayment included once?
Operating expenses Trailing statements and current quotes Which costs change with a new owner?
Debt service Loan terms and amortization schedule Does the payment include principal and interest?
Capital spending Property condition and project budget What cash is needed outside operating expenses?
Equity invested Closing sources and uses Are fees, reserves and near-term work funded?
Annual line Calculation Amount Your records / questions
Scheduled rent 10 × $1,500 × 12 $180,000
Vacancy and credit loss $180,000 × 5% ($9,000)
Other income Assumed annual amount $6,000
Effective gross income $180,000 − $9,000 + $6,000 $177,000
Operating expenses Assumed annual amount ($70,000)
Net operating income (NOI) $177,000 − $70,000 $107,000
Debt service Principal and interest payments ($60,000)
Cash before capital reserve and taxes $107,000 − $60,000 $47,000
Capital reserve allocation Planning assumption ($10,000)
Cash after reserve, before taxes $47,000 − $10,000 $37,000
Scenario Effective gross income Operating expenses NOI Cash after debt service and $10,000 reserve Your records / questions
Base: 5% vacancy/credit loss $177,000 $70,000 $107,000 $37,000
10% vacancy/credit loss $168,000 $70,000 $98,000 $28,000
10% vacancy and 10% higher costs $168,000 $77,000 $91,000 $21,000

Resolve the decision

These fields stay in this document. Taxstra does not receive the information. Print to paper or PDF if you want to retain completed entries; do not rely on browser storage.

Explore the relevant Taxstra service. Use the consultation to establish fit and scope; individualized analysis and implementation require an engagement.