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IRC § 1031 · Real-Property Like-Kind Exchange

1031 Exchange Calculator

Enter the figures for the relinquished and replacement properties. The worksheet computes realized gain, boot, the gain you must recognize now, your carryover basis, and the 45- and 180-day deadlines — and shows where any taxable boot is coming from.

Estimator only — not tax or legal advice.
01

Transaction Inputs

Relinquished property (sold)

$
$
$
$
$
$

Replacement property (bought)

$
$

Timeline

Tax rates

%
%
%
%
02

Deferral & Tax Result

Gain deferred
$0
Deferred gain Recognized now (boot)
—
a

Three Tests for Full Deferral

b

Exchange Worksheet

c

Critical Deadlines

Identify by — Day 45
—
Written identification to the QI. Calendar days; no weekend grace.
Acquire by — Day 180
—
Or the return due date (with extensions), whichever is earlier.
Planning estimate only. This tool models a straightforward delayed (forward) exchange of real property held for investment or business use. It does not capture every variable that affects an actual return — partial-year apportionment, AMT, state nonresident withholding and clawback reporting (e.g., NY IT-2663, CA FTB 3840), partnership "drop-and-swap" structuring, related-party rules under § 1031(f), reverse or improvement exchanges, or the interaction of recapture characterization on a real return. The § 1250 recapture shown is treated as the first slice of recognized gain at the rate you enter. Figures are not tax or legal advice and create no attorney-client relationship; confirm with the client's CPA and qualified intermediary before relying on any number. Verify deadlines independently — they are strict and unforgiving.