What your next sale costs you, and what a 1031 keeps working.
Enter your numbers. See the federal, recapture, NIIT and state tax a straight sale triggers, the equity a properly structured exchange keeps in play, and the deadlines you will be working against.
Tax deferred with a 1031 exchange
$0
That is capital that stays invested instead of going to the IRS and the state.
Where the sale proceeds go
Taxable gain of $0 on an adjusted basis of $0
Extra equity kept
$0
Extra buying power
$0
Equity preserved
0%
Equity growth over your hold
Replacement property at your LTV and appreciation rate
Your exchange clock
Calendar days, weekends and holidays included. No extensions.
Identification deadline
–
Exchange must close by
–
To defer 100% of the tax
Trade equal or up in value, and reinvest all the equity. Anything short is taxable boot.
Buy at least
$0
Reinvest all equity of
$0
Keep your capital moving. Structure the exchange before you close.
We hold your proceeds securely, run the 45 and 180 day clock, and protect you from constructive receipt. Independent, client-hired, no commissions. Exchanges completed since 2008.
Estimates only, using 2026 federal brackets (Rev. Proc. 2025-32). Assumes long-term holding, a flat state rate on the full gain, other taxable income as a proxy for MAGI, and replacement debt held constant. Tax is deferred, not forgiven, and may be eliminated through a step-up in basis for heirs. This is not tax or legal advice. Confirm your figures with your CPA before you sell.