1031 Exchange Calculator
Estimate the deferred gain, taxable boot, and rough tax exposure for a like-kind real estate exchange.
Relinquished property
$
$
$
$
$
Old loan minus new loan
$
%
Amount realized
$470,000
Total gain
$220,000
Total boot
$0
Recognized (taxable) gain
$0
Deferred gain
$220,000
Estimated tax exposure
$0
Notes
A 1031 exchange defers capital gains when the replacement property equals or exceeds the sale price and all net proceeds are reinvested. Boot — cash received, debt relief, or a lower-priced replacement — is taxable up to the amount of the gain.
These figures are estimates only. 1031 exchanges have strict deadlines and legal requirements. Consult a qualified tax professional and a Qualified Intermediary before relying on any calculation here.