Calculateur d'Échange 1031
Calculez les avantages fiscaux d'un échange 1031.
Total Tax Deferred
$47,800
Total Tax Deferred vs Capital Gains Rate
Formule
## 1031 Like-Kind Exchange Section 1031 of the Internal Revenue Code allows investors to defer capital gains taxes by exchanging one investment property for another of like kind. ### Requirements for Full Deferral 1. **Replacement price must equal or exceed the sale price** of the relinquished property 2. **All equity must be reinvested** into the replacement property 3. **Debt must be replaced** with equal or greater debt on the replacement property ### Critical Timelines - **45 days**: Identify replacement property (up to 3 properties) - **180 days**: Close on the replacement property ### What Qualifies - Investment or business real estate only (not primary residence) - Like-kind is broad: apartment can exchange for commercial, land, etc. - A qualified intermediary must hold the funds between sales
Exemple Résolu
Selling investment property for $600,000 with $350,000 basis, $36,000 selling costs, $200,000 mortgage, $50,000 depreciation taken.
- 01Net sale: $600,000 - $36,000 = $564,000
- 02Realized gain: $564,000 - $350,000 = $214,000
- 03Federal cap gains: ($214,000 - $50,000) x 15% = $24,600
- 04Depreciation recapture: $50,000 x 25% = $12,500
- 05State tax: $214,000 x 5% = $10,700
- 06Total tax deferred: $24,600 + $12,500 + $10,700 = $47,800
- 07Minimum replacement property price: $600,000
- 08Minimum new mortgage: $200,000
Questions Fréquentes
Can I do a 1031 exchange on my primary residence?
No. Section 1031 only applies to property held for investment or business use. Your primary residence qualifies for the separate $250,000/$500,000 capital gains exclusion under Section 121. Some investors convert a primary to a rental before exchanging.
What happens if I receive boot in a 1031 exchange?
Boot is any non-like-kind property received, including cash or debt relief not replaced. Boot is taxable to the extent of your gain. Common sources: cash taken out, lower mortgage on replacement, or non-real-estate items included.
Can I do a 1031 exchange into multiple properties?
Yes. You can identify up to 3 properties regardless of value, or any number of properties whose total value does not exceed 200% of the relinquished property value. You must acquire at least 95% of identified value.