1031 Exchange Boot Calculator

What this calculator estimates

Estimate taxable boot and deferred gain in a simplified like-kind exchange. The calculation runs locally in your browser and is intended for planning and comparison.

How to use it

Enter the requested values, select Calculate, review the headline result and supporting figures, then change one input at a time to compare another scenario.

How the calculation works

The simplified estimate compares realized gain with cash retained, net debt relief and replacement-value shortfall.

Input checklist

The 1031 Exchange Boot Calculator uses the values shown in its form. Before calculating, check each input independently so an incorrect unit or time period does not carry through to the final result.

• Relinquished property sale price ($): verify that this value uses the unit, period, and definition shown by the calculator.
• Selling and exchange costs ($): verify that this value uses the unit, period, and definition shown by the calculator.
• Adjusted tax basis ($): verify that this value uses the unit, period, and definition shown by the calculator.
• Replacement property price ($): verify that this value uses the unit, period, and definition shown by the calculator.
• Cash retained from exchange ($): verify that this value uses the unit, period, and definition shown by the calculator.
• Net debt relief not replaced ($): verify that this value uses the unit, period, and definition shown by the calculator.

Practical interpretation

Use the 1031 Exchange Boot Calculator result as the answer to the specific inputs entered, not as a universal value. The calculation currently described on this page is: The simplified estimate compares realized gain with cash retained, net debt relief and replacement-value shortfall. Change one important input at a time when comparing scenarios so you can see which assumption actually drives the difference.

Checks before relying on the result

The result depends on the values and units entered. Recheck the inputs and compare the estimate with the real-world source or rule that applies to your situation. Recalculate when a key value changes, and keep the original inputs with the result if you need to reproduce or compare the calculation later.

Important limitations

1031 exchanges require strict property, timing, intermediary and debt/equity analysis. Seek qualified tax and legal advice.

Frequently asked questions