Does this calculate my final federal tax?

No. It estimates potential recognised versus deferred gain, not a final tax return.

Cash or non-like-kind property received in the exchange; it can make part of the gain taxable.

Do I need a qualified intermediary?

Most deferred exchanges use a qualified intermediary. Obtain legal and tax advice before closing.

Where do the rates and rules come from?

The calculator links its source in the methodology section. Confirm figures using the official source and a local adviser before signing.

Taxation

1031 Exchange Calculator

Estimate deferred gain, taxable boot and the two critical IRS deadlines for a US real-estate exchange.

Your inputs

Relinquished property sale price ($)Adjusted tax basis ($)Seller closing costs ($)Replacement property price ($)Cash / non-like-kind value received (boot) ($)Closing date

Educational estimate — confirm your transaction with a qualified local tax adviser.

Results

Potential realised gain

$260,000

Estimated deferred gain

$260,000

Potential recognised gain

Boot and unreinvested net proceeds can create recognised gain.

Replacement-to-net-proceeds check

Reinvested

45-day identification deadline

9/26/2026

Replacement property must generally be identified in writing by this date.

180-day receipt deadline

2/8/2027

Replacement property must generally be received by this date or the return due date, if earlier.

1031 Exchange Calculator: How this estimate works

A Section 1031 exchange can defer, rather than eliminate, gain when qualifying US investment or business real estate is exchanged for like-kind replacement property. This tool focuses on the cash and value that are not reinvested, which may become recognised gain.

1Enter the sale economics of the relinquished property.
2Enter the price of replacement property and any cash or non-like-kind value received.
3Check the 45-day identification and 180-day completion deadlines.

Official source: IRS: Like-kind exchanges. Rates and rules can change. Last reviewed August 2026.