IRC § 1031 — Like-Kind Exchange
Close Date: —
ID Deadline: —
Exchange Deadline: —
Relinquished Property
$
$
$
$
$
Replacement Property
#
$
$
Deadlines
Net Exchange Proceeds
$—
Enter sale details to calculate
Debt to Replace
$—
Min. new debt needed
Min. Purchase Price
$—
To defer all gain
Realized Gain
$—
Estimated Boot (Taxable)
$—
Boot triggers recognition of gain
IRS Identification Rules
3-Property Rule
—
≤ 3 properties
You may identify up to 3 replacement properties regardless of value.
200% Rule
—
—
FMV of all ID'd properties ≤ 200% of relinquished
95% Rule
—
—
Safe harbor if you acquire ≥ 95% of FMV of all identified properties
IRS Deadlines
1
Day 0 — Close
Relinquished property escrow closes. Exchange period begins.
—
2
Day 45 — ID Deadline
Must identify replacement property in writing.
—
3
Day 180 — Exchange Deadline
Must close on replacement property by this date.
—
Estimated Tax Exposure (if no exchange)
Realized Gain—
Depreciation Recapture (25%)—
Long-Term Cap Gains on Remainder (20%)—
NIIT Surtax (3.8%)—
Est. Total Tax Without Exchange—
Disclaimer: This calculator is for illustrative purposes only and does not constitute tax, legal, or financial advice. Tax rates are approximate and will vary based on your income, filing status, state of residence, and holding period. A qualified intermediary and CPA should be consulted before executing any 1031 exchange. Boot calculations depend on IRS Revenue Ruling 72-456 and related guidance.