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1031 Exchange Calculator

Estimate deferred gain, recognized gain from boot, and simplified tax impact in a 1031 planning scenario.

Exchange Assumptions

Quick definitions:

Adjusted Basis: what the IRS treats as your tax cost basis after improvements/depreciation.

Boot: cash or value not fully rolled into the replacement property, often taxable.

Industry term: relinquished property sale price.
$
Original cost basis adjusted for improvements and depreciation.
$
$
The replacement property value in your 1031 plan.
$
Cash not reinvested into replacement property. Usually increases taxable recognized gain.
$
Total depreciation claimed. A portion may be recaptured at sale.
$
%

Ready to Analyze

Enter property sale and replacement details to see your exchange analysis.

Deferred
Recognized
Tax

Why Use This Calculator

Estimate realized gain, boot, deferred gain, and recognized taxable gain for simplified 1031 exchange planning. Use this as a decision tool, then compare assumptions to real operating data over time.

Plan dispositions with tax-aware portfolio strategy.

Track equity recycling opportunities in Abode and compare hold, sale, and exchange paths.

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Frequently Asked Questions

What is boot in a 1031 exchange?

Boot is value not fully reinvested into replacement property and can trigger recognized taxable gain.

Is this a full tax-compliance calculator?

No. It is a planning model and does not replace qualified intermediary or tax advisor guidance.

How do I fully defer gain?

In simplified terms, reinvest proceeds into equal or greater replacement value and avoid cash boot.

Key Terms (Plain English)

Relinquished Property

The property you sell as part of the exchange.

Example: Its sale price and tax basis drive realized gain.

Adjusted Basis

Tax basis after purchase basis adjustments, improvements, and depreciation.

Example: Lower adjusted basis often increases realized gain.

Boot

Cash or non-like-kind value received in the exchange that may be taxable.

Example: Keeping cash at close is a common form of boot.