1031 Exchange Calculator

Estimate realized gain, taxable boot, deferred gain, and tax deferred in a like-kind 1031 exchange.

Exchange Inputs
Item Amount

How to use

Input sale price, selling costs, mortgage payoff, purchase price, and improvements. Use your estimated combined capital gains tax rate to see the estimated tax deferred in a 1031 exchange.

Methodology

The calculator computes adjusted basis (purchase price plus improvements), realized gain (sale price minus selling costs and adjusted basis), and net proceeds (sale price minus selling costs and mortgage payoff). Taxable boot is limited to the realized gain.

  • Realized gain is never shown below zero.
  • Taxable boot is capped at realized gain.
  • Estimated tax deferred is deferred gain multiplied by your tax rate.

Full original guide (expanded)

Why use this calculator

  • Instant breakdown of gain, boot, and deferred tax.
  • Clear table for client discussions and planning.
  • Consistent layout with CalcDomain finance tools.

Related finance tools

Formulas

Formulas (audit draft):

No formulas provided in audit spec.

Variables and units
  • T = property tax (annual or monthly depending on input) (currency)
Citations
Changelog
  • 0.1.0-draft — 2026-01-19: Initial audit spec draft generated from HTML extraction (review required). Verify formulas match the calculator engine and convert any text-only formulas to LaTeX. Confirm sources are authoritative and relevant to the calculator methodology.
Verification pending
Last Updated: 2026-01-19
Version 0.1.0-draft