1031 Exchange Calculators
Calculate boot, basis, proceeds, tax deferral, deadlines, replacement value, and identification rules for your exchanges.
These public calculators are planning tools. They expose core mechanics and common conventions, but they do not replace transaction documents, a qualified intermediary, or CPA review.
What is boot?
Boot is anything you receive in the exchange that is not replaced with equal or greater real estate value or debt. It can create taxable gain.
Boot & Equity
Calculate cash boot received and equity in replacement property. Boot triggers taxable gain, so proper calculation is crucial for tax planning.
Net Proceeds
Determine net proceeds to deposit with qualified intermediary. Includes sale price minus costs, commissions, and payoff amounts.
Basis Carryforward
Calculate adjusted basis in replacement property. Critical for future depreciation calculations and eventual sale projections.
Disclaimer: These calculators provide educational estimates for informational purposes only. They do not constitute tax, legal, or investment advice. Public outputs may simplify recognized gain, NIIT, state conformity, and other fact-specific rules. Consult with a qualified tax professional or CPA before making tax decisions.