What are the 1031 exchange timing rules?

45 days to identify replacement property from the date of sale; 180 days to close on the replacement property. Both deadlines are strict — missing either date triggers immediate capital gains recognition.

What is boot in a 1031 exchange?

Boot is the non-like-kind property received — cash, debt reduction, or personal property. Boot is taxable even in a 1031 exchange. To defer all gain, the replacement property must be equal or greater in value with no net reduction in debt.

Can I 1031 exchange into a REIT or partnership?

Not directly. Interests in REITs, partnerships, and TICs are generally not like-kind. However, DST (Delaware Statutory Trust) interests qualify for 1031 treatment and offer a passive real estate investment structure.

1031 Like-Kind Exchange Calculator

Calculate deferred capital gain in a 1031 like-kind exchange. Shows minimum replacement property value, boot (taxable proceeds), equity rollover, and deferred gain amount.

Principal ($)

Annual Rate (%)

Years

Compounding / Year

$ Finance Disclaimer: These calculators are for educational and illustrative purposes only. Results do not constitute financial advice. Consult a licensed financial advisor before making investment or borrowing decisions.

How to Use

Enter the values for the scenario you are assessing. Calculate deferred capital gain in a 1031 like-kind exchange. Shows minimum replacement property value, boot (taxable proceeds), equity rollover, and deferred gain amount. Use the 1031 exchange result to inform your calculation.

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1031 Like-Kind Exchange Calculator

How to Use

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Frequently Asked Questions

What are the 1031 exchange timing rules?

What is boot in a 1031 exchange?

Can I 1031 exchange into a REIT or partnership?