Relinquished Property
Replacement (Boot)
Enter expected values for the NEW property to check for "Boot" (taxable portion).
Tax Rates
Total Tax Liability
Realized Gain
Boot Detected (Partial Exchange)
You are taking cash out or buying down in value.
Taxable Boot Amount: $0
Estimated Tax Due Now: $0
Tax Liability Calculation
Based on Full Sale| Depreciation Recapture (25%) IRC §1250 | $0 |
| Capital Gains Tax (Fed) IRC §1(h) | $0 |
| N.I.I.T (3.8%) IRC §1411 | $0 |
| State Tax | $0 |
| Total Potential Tax | $0 |
Wealth Projection: Sell vs. Exchange
Assumes 7% annual ROI on equity.
Future Implications: Selling the New Property
1031 exchanges delay tax, they do not erase it. If you sell the replacement property later (without another exchange), you will owe the deferred tax plus tax on new appreciation.
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IRC §1031(a)(3) imposes strict time limits.
Select a date above
The exchange period begins.
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You must identify potential replacement properties in writing to the Qualified Intermediary by midnight.
Reg §1.1031(k)-1(b)(2)(i)
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You must acquire title to the replacement property by this date (or your tax return due date, whichever is earlier).
IRC §1031(a)(3)(B)
Frequently Asked Questions
A comprehensive guide to IRC Section 1031, covering identification rules, boot, reverse exchanges, and entity issues.
Legal Disclaimer: This tool and the information contained herein is for educational purposes only. It does not constitute legal or tax advice. Section 1031 exchanges are highly technical and strict compliance with the Internal Revenue Code is required. Always consult a Qualified Intermediary (QI) and a CPA/Tax Attorney.