为投资者卖家打造的1031交换计算器

Property Sold

• Sale Price
• Selling Costs
• Adjusted Cost Basis

Exchange

• Cash Taken Out (Boot)
• Capital Gains Tax Rate (%)

字段名称按计算器英文界面中的显示方式列出。

• Deferred Gain
• Recognized (Taxable) Gain
• Tax Deferred
• Total Realized Gain
• Tax Due Now on Boot

1031 exchange

A swap of investment or business real estate for other like-kind property under Section 1031 of the Internal Revenue Code. When the rules are followed, the gain on the property sold is postponed rather than taxed in the year of sale. This calculator estimates how much gain is deferred and how much becomes taxable now.

Boot

Cash or other non-like-kind value you receive in the exchange instead of reinvesting it, such as sale proceeds you keep. Boot is taxable up to the amount of your realized gain. In this calculator, the Cash Taken Out figure is treated as boot and drives both the recognized gain and the tax due now.

Adjusted cost basis

What the IRS treats as your investment in the property: the original purchase price plus capital improvements, minus the depreciation you have claimed. It is subtracted from the net sale price to find the gain. A lower basis, often the result of years of depreciation, means a larger gain to defer or pay tax on.

Realized gain

The total economic gain on the sale: sale price minus selling costs minus adjusted cost basis. It exists whether or not tax is due this year. In an exchange, the realized gain splits into a recognized part, taxed now, and a deferred part carried into the replacement property. This calculator reports it as Total Realized Gain.

Recognized gain

The portion of the realized gain that is taxable in the year of the exchange. Here it equals the boot received, but never more than the realized gain itself. Multiplying the recognized gain by your capital gains tax rate gives the estimated tax due now, shown in this calculator as Tax Due Now on Boot.

Deferred gain

The part of the realized gain that is not taxed now because it was rolled into the replacement property. The tax is postponed, not forgiven: the deferred gain lowers the basis of the new property and can become taxable when that property is later sold in a taxable sale. Tax Deferred applies your rate to this amount.

Capital gains tax rate

The combined federal and state rate you expect to pay on the gain from selling property held more than a year. Federal long-term rates depend on taxable income, and some higher earners also owe the net investment income tax. This calculator uses the single rate you enter to value both the deferred tax and the tax due now.

Like-kind property

Real property held for investment or for use in a business, exchanged for other real property held for the same kind of purpose. Quality and type can differ, so land can be exchanged for a rental building. A personal residence or property held mainly for resale does not qualify. This calculator assumes both properties meet the test.

Qualified intermediary

An independent party that holds the sale proceeds between the sale of the old property and the purchase of the new one. If the seller takes control of the cash, even briefly, the exchange can fail and the full gain may become taxable. The intermediary also prepares the exchange documents and tracks the deadlines.

Estimates only. A simplified model of gain recognition and boot; it ignores depreciation recapture rates, financing details and state rules. Consult a qualified intermediary and tax advisor.

计算结果仅为示意性估算，并非 Loan Estimate（贷款估算表）、预批准或贷款要约。