Free tool · Real estate

1031 Exchange Boot Calculator

See how much of your like-kind exchange is taxable “boot,” how much gain you defer, and the estimated federal tax — instantly, as you type.

Taxable boot

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Recognized gain

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Deferred gain

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Recapture portion

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New replacement basis

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Amount realized = sale − costs—

Realized gain = realized − basis—

Net debt relief = mortgage relieved − new mortgage—

Total boot = cash + net debt relief—

Recognized gain = min(gain, boot)—

Recapture recognized (taxed ≤25% first)—

Cap-gain recognized—

Deferred gain carried forward—

Boot = cash received + net debt relief. Recapture is taxed first at your ordinary rate capped at 25%, the rest at long-term gains rates, plus 3.8% NIIT on the gain layer when MAGI is over the threshold. Federal only — state tax not modeled.

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See how this exchange flows into your 10-year property cash-flow and full retirement plan in ClearAxisCFO.