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1031 Exchange Calculator

Compare selling outright against a like-kind exchange: depreciation recapture, capital gains, NIIT, and state tax on one side — deferral, boot exposure, and your new basis on the other. Both IRS deadlines count down from your closing date.

GetKin Labs · §1031 Tax Strategy

1031 Exchange Calculator

What you keep if you sell, what you defer if you exchange — and the two deadlines that decide everything.

45-day identification
45dJul 26, 2026
180-day closing
180dDec 8, 2026
Relinquished property
Replacement property
Tax rates — edit to match your bracket & state
Structure qualifies for full deferral — $119,824 in tax stays invested instead of going to the IRS.
Realized gain
$473,000
Tax if you sell
$119,824
Tax if you exchange
$0
Tax deferred
$119,824
Equity working for you after closing
If you sell outright
Sale price$1,200,000
Selling costs($72,000)
Mortgage payoff($320,000)
Total tax($119,824)
Cash you keep$688,176
If you exchange
Net proceeds (equity)$808,000
Reinvested into replacement$808,000
Fresh cash added$2,000
Tax due now$0
Tax deferred & still invested$119,824
IRC §1031 rules are complex and fact-specific; this tool simplifies (e.g., basis allocation, partial-interest and improvement exchanges are out of scope) and does not constitute tax or legal advice. Engage a qualified intermediary before closing — proceeds you touch are taxable.

How the math works

Your adjusted basis is original basis plus capital improvements minus depreciation taken. Sale price minus selling costs minus adjusted basis is your realized gain — split into a depreciation-recapture portion (taxed federally at up to 25%) and a long-term capital gain portion (0/15/20% plus the 3.8% net investment income tax where it applies, plus state tax). Every rate is editable, so the tool matches your bracket and your state instead of guessing.

Boot is where exchanges go wrong

A 1031 defers gain only to the extent you keep everything invested. Take equity off the table and it's cash boot; reduce your debt without replacing it with new debt or fresh cash and it's mortgage boot. Either makes gain taxable this year — recapture first, by IRS ordering. The calculator flags both before you've structured the deal, including the trap that catches the most people: trading up in price while pulling equity out still triggers tax. More on boot in the guide.

The two deadlines

From the day your relinquished property closes, you have 45 days to identify replacement property in writing to your qualified intermediary and 180 days to close — calendar days, no extensions for weekends or holidays. Touch the sale proceeds yourself at any point and the exchange fails. Engage a QI before closing, not after.

Assumptions worth knowing: this models a standard delayed exchange with full carryover basis. Partial-interest exchanges, related-party rules, reverse and improvement exchanges, and state clawback regimes (looking at you, California) are out of scope — bring those to your CPA.

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