1031 Like-Kind Exchange Boot & Deferred Capital Gains Calculator

Determine if your replacement property price and debt avoid taxable 1031 boot.

Deferred Capital Gain via 1031 Exchange
USD 430,000.00
Immediate Tax Deferred USD 102,340.00
Taxable Boot Received USD 0.00
Carryover Basis in New Property USD 550,000.00
Inputs
Amounts are treated in the selected currency; no foreign-exchange conversion is applied.
USD
Net sale price of sold property after closing costs.
USD
Depreciated adjusted tax basis of sold property.
USD
Purchase price of replacement like-kind property.
%
Combined capital gains + depreciation recapture tax rate (%).
Results & Graph
Deferred Capital Gain via 1031 Exchange
USD 430,000.00
Immediate Tax Deferred
USD 102,340.00
Taxable Boot Received
USD 0.00
Carryover Basis in New Property
USD 550,000.00

Deferred Capital Gain via 1031 Exchange

Graph 1 • Relinquished Net Sale Price Sensitivity Recalculates the domain equation across 50% to 150% of the primary input while holding other parameters constant.
0 USD 302.4k USD 604.8k USD 50%: 5,000 USD 5.0k 50% 75%: 217,500 USD 217.5k 75% 100%: 430,000 USD 430.0k 100% 125%: 560,000 USD 560.0k 125% 150%: 560,000 USD 560.0k 150%
Graph 2 • Primary & Supporting Metric Comparison Compares the primary output alongside supporting domain benchmarks.
Deferred Capital Gain via 1031 Exchange USD 430,000.00 Immediate Tax Deferred USD 102,340.00 Taxable Boot Received USD 0.00 Carryover Basis in New Property USD 550,000.00
Graph 3 • Exact Output Table & Units Displays each calculated output in its exact domain unit.
Deferred Capital Gain via 1031 ExchangeUSD 430,000.00Immediate Tax DeferredUSD 102,340.00Taxable Boot ReceivedUSD 0.00Carryover Basis in New PropertyUSD 550,000.00
Summary: Realized gain is USD 430,000.00; with USD 0.00 boot, USD 430,000.00 gain is deferred (saving ~USD 102,340.00 in immediate tax).
Summary: Realized gain is USD 430,000.00; with USD 0.00 boot, USD 430,000.00 gain is deferred (saving ~USD 102,340.00 in immediate tax).
⚡ Send result to: Compound Interest →ROI Calculator →TVM & APR Solver →
Interactive chart & math engine powered by CalculatorGraph

Formula & Mathematical Methodology: 1031 Exchange & Boot Mathematical Formula

RealizedGain = RelinquishedNetSale − AdjustedBasis
TaxableBoot = max(0, RelinquishedNet − ReplacementPrice)
RealizedGain = RelinquishedNetSale − AdjustedBasis; TaxableBoot = max(0, RelinquishedNet − ReplacementPrice)
  • relinquishedNetSalePrice: Relinquished Net Sale Price (USD)
  • adjustedTaxBasis: Adjusted Tax Basis (USD)
  • replacementPropertyPrice: Replacement Property Price (USD)
  • combinedCapitalGainsTaxPct: Combined Capital Gains Tax Pct (%)

Rounding: Intermediate calculations retain full IEEE-754 floating-point precision; displayed currency and ratios round to 2 decimal places.

Worked Example: Benchmark Scenario: 1031 Exchange & Boot

Determine if your replacement property price and debt avoid taxable 1031 boot.

  1. Enter the portfolio, option, lease, or corporate balance-sheet inputs.
  2. Evaluate the core equation: RealizedGain = RelinquishedNetSale − AdjustedBasis; TaxableBoot = max(0, RelinquishedNet − ReplacementPrice).
  3. Inspect the primary valuation output, risk metrics, and 3 visual SVG graphs.
Result: Computes 1031 Exchange & Boot using RealizedGain = RelinquishedNetSale − AdjustedBasis; TaxableBoot = max(0, RelinquishedNet − ReplacementPrice).

Frequently Asked Questions

How does the 1031 Like-Kind Exchange Boot & Deferred Capital Gains Calculator calculate results?

It evaluates RealizedGain = RelinquishedNetSale − AdjustedBasis; TaxableBoot = max(0, RelinquishedNet − ReplacementPrice) directly in your browser and updates the three domain SVG visualizations immediately as you adjust any input.

Can I compare multiple investment or financing scenarios side by side?

Yes. Click "Compare (0/3)" in the results toolbar to pin up to three scenarios side by side.

Are my financial numbers kept private?

Yes. All calculations run 100% locally in your browser with zero server uploads.

Finance & Investing · Real Estate & Home Loans

1031 Like-Kind Exchange Boot & Deferred Capital Gains Calculator: inputs, method, and how to read the result

Determine if your replacement property price and debt avoid taxable 1031 boot.

Choose inputs for the case you are checking

The defaults are illustrative. Replace them with values for your case and keep the units shown beside each field.

  • Display Currency: Amounts are treated in the selected currency; no foreign-exchange conversion is applied.
  • Relinquished Net Sale Price: Net sale price of sold property after closing costs.
  • Adjusted Tax Basis: Depreciated adjusted tax basis of sold property.
  • Replacement Property Price: Purchase price of replacement like-kind property.

What the calculation includes

With the default values shown, Deferred Capital Gain via 1031 Exchange is USD 430,000.00. The calculation follows 1031 Exchange & Boot Mathematical Formula; the formula and variable definitions above show how the inputs combine.

One-input check: With the other defaults held constant, changing Relinquished Net Sale Price from 850,000 USD to 935,000 USD changes Deferred Capital Gain via 1031 Exchange from USD 430,000.00 to USD 515,000.00. This is a comparison inside the calculator's stated model, not a prediction.

Where to use caution

  • Uses standard quantitative finance, GAAP/IFRS operating ratios, and continuous/periodic compounding conventions.
  • For educational and analytical modeling only; consult a licensed CPA, CFA, or fiduciary advisor before executing tax or derivative transactions.

Scope: Global Financial & Corporate Valuation Standard Check the assumptions and limitations against your situation before relying on the estimate.

More in Finance & Investing: Compound Interest Calculator, ROI Calculator (Return on Investment), TVM Finance, Present Value & Effective APR Calculator.