Calcolatore Scambio 1031

Calcola facilmente i risultati con il Calcolatore Scambio 1031 online gratuito.

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Total Tax Deferred

$47,800

Minimum Replacement Property Price$600,000
Minimum New Mortgage Required$200,000
Realized Gain$214,000
Federal Capital Gains Deferred$24,600
Depreciation Recapture Deferred$12,500

Total Tax Deferred vs Capital Gains Rate

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Formula

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

    • Esempio Risolto

    Selling investment property for $600,000 with $350,000 basis, $36,000 selling costs, $200,000 mortgage, $50,000 depreciation taken.

    1. 01Net sale: $600,000 - $36,000 = $564,000
    2. 02Realized gain: $564,000 - $350,000 = $214,000
    3. 03Federal cap gains: ($214,000 - $50,000) x 15% = $24,600
    4. 04Depreciation recapture: $50,000 x 25% = $12,500
    5. 05State tax: $214,000 x 5% = $10,700
    6. 06Total tax deferred: $24,600 + $12,500 + $10,700 = $47,800
    7. 07Minimum replacement property price: $600,000
    8. 08Minimum new mortgage: $200,000

    Domande Frequenti

    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.

    Calcolatrici Correlate

    Capital Gains Tax Calculator

    Calculate tax if you sell without exchanging.

    Rental Depreciation Calculator

    Track depreciation for basis calculation.

    Net Proceeds Calculator

    Calculate net proceeds from the sale.