1031 Exchange Calculator
1031 Exchange: a planned Super Calculator tool. Covers relinquished sale price (currency). Stub page while the tool and its worked example are prepared.
1031 Exchange Calculator is a planned calculator in the real estate section of Super Calculator, covering investment property.
What this calculator will compute
Inputs: relinquished sale price (currency), adjusted basis (currency), relinquished debt (currency), replacement price (currency), replacement debt (currency), exchange costs (currency) and closing date.
Outputs: realized gain (currency), deferred gain (currency), taxable boot (currency), new basis (currency) and 45-day and 180-day deadline dates.
Formula, recorded as scope and not yet verified against a primary source: Computes deferred gain and the boot that remains taxable: cash boot from proceeds not reinvested and mortgage boot from a reduction in debt. Full deferral requires replacement value at or above relinquished value and reinvestment of all net equity. Identification within 45 days and closing within 180 days are statutory deadlines.
Status
This page is a stub. The calculator is not built, no figure on this page has been verified against the authority that sets it, and nothing here should be used to make a decision. The page exists so that the site structure is complete and so that articles can link this concept on first mention.
The stub carries noindex, nofollow and is excluded from the sitemap.