1031 exchange boot calculator

How much gain does a 1031 exchange defer, and how much boot is taxable?

Calculator1031 exchange boot calculator

Relinquished property sale price ($)Adjusted basis ($)Debt paid off at sale ($)Replacement property price ($)New debt on replacement ($)

Realized gain: $1,100,000
Boot (cash + net debt relief): $0
Gain recognized this year: $0
Gain deferred: $1,100,000

Defer it all by buying equal or greater value, reinvesting all net equity, and replacing debt paid off with new debt or added cash. Closing costs and depreciation recapture are left out. General information only, not tax or legal advice; talk to your own tax adviser and qualified intermediary. The example figures are illustrative, not the terms of any property.

Ben Nelson, CCIMSenior Associate, Windfield Real Estate, LLC · 816-612-5191

Worked examples

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Small-town main street at dusk with American flags

Ben Nelson, CCIM · October 2026 · 6 min

1031 Exchange Into Neighborhood Retail: Boot, Timelines and Fit

A 1031 exchange into neighborhood retail, explained by a CCIM: the 45- and 180-day timelines, how boot happens, and how to judge a replacement property.