1031 Exchange Boot Calculator
Last updated: November 5, 2026
Estimate taxable boot and deferred gain in a simplified like-kind exchange.
Estimated taxable boot
—
- Estimated realized gain: —
- Estimated deferred gain: —
- Net relinquished proceeds: —
On this page
Quick summary: Estimate taxable boot and deferred gain in a simplified like-kind exchange.
Read the complete guide
Updated reference sections in this guide are in English.
What this calculator estimates
Estimate taxable boot and deferred gain in a simplified like-kind exchange.
How to use it
Enter Relinquished property sale price ($); Selling and exchange costs ($); Adjusted tax basis ($); Replacement property price ($); Cash retained from exchange ($); Net debt relief not replaced ($). Select Calculate to update the results.
How the calculation works
The simplified estimate compares realized gain with cash retained, net debt relief and replacement-value shortfall.
Worked example: starting scenario
| Relinquished property sale price ($) | 900000 |
|---|---|
| Selling and exchange costs ($) | 60000 |
| Adjusted tax basis ($) | 500000 |
| Replacement property price ($) | 950000 |
| Cash retained from exchange ($) | 0 |
| Net debt relief not replaced ($) | 0 |
| Estimated taxable boot | $0.00 |
|---|---|
| Estimated realized gain | $340,000.00 |
| Estimated deferred gain | $340,000.00 |
| Net relinquished proceeds | $840,000.00 |
Important limitations
1031 exchanges require strict property, timing, intermediary and debt/equity analysis. Seek qualified tax and legal advice.
This is a boot and gain illustration
The entered tax basis and sale/exchange costs determine the gain used in the arithmetic. Cash retained and unreplaced debt relief affect the modeled boot. These inputs do not establish exchange eligibility, applicable deadlines, use of a qualified intermediary or recognition rules for every transaction. A replacement property price alone does not prove full tax deferral. Verify the transaction structure before treating a computed amount as a tax-return figure.