US Real Estate Tax Planning Tool
Check replacement-property value, reinvested equity and potential shortfalls before discussing a like-kind exchange with your tax adviser and qualified intermediary.
1031 reinvestment check
Estimate whether replacement value and reinvested equity appear sufficient for full deferral planning. This tool does not calculate your final tax liability.
Reinvestment check
Value and equity tests appear met
Potential boot exposure indicator: $0. A qualified tax adviser and exchange intermediary should confirm the transaction structure.
Realized gain
$305,000
Equity to reinvest
$455,000
Identification
45 days
Exchange completion
180 days
Section 1031 has detailed eligibility, related-party, timing and qualified-intermediary rules. This is an educational reinvestment check, not tax advice.
IRS timing
A deferred exchange is highly procedural. The calculator surfaces the commonly cited 45-day identification and 180-day exchange deadlines, but it cannot determine whether a transaction qualifies.
Read IRS like-kind exchange guidanceImportant limitation
Depreciation recapture, basis, boot, related-party rules, exchange expenses and transaction structure can change recognized gain. Use the output to prepare questions for a qualified professional.
IRS guidance requires replacement property to be identified within 45 days of transferring the relinquished property, subject to the applicable identification rules.
The replacement property generally must be received by the earlier of 180 days after the transfer or the due date, including extensions, of the relevant tax return.
Boot is non-like-kind value received in an exchange, such as cash or certain net debt relief. It can cause some gain to be recognized. This calculator shows a planning indicator, not a tax determination.
No. This tool is educational only. A valid deferred exchange normally requires proper exchange documentation and a qualified intermediary before the sale proceeds are received by the taxpayer.
