A Section 1031 like-kind exchange lets you defer capital gains tax on investment property by reinvesting the proceeds into replacement property. This calculator shows your 45-day and 180-day deadlines, the gain you can defer, how much you must reinvest for full deferral, and the tax on any boot you receive. It does not hold funds. For the Los Angeles engagement, see the 1031 exchange CPA page. If the property is in more than one LLC, see CPA for investors with several LLCs.
The 45-day and 180-day dates from the closing date you enter, realized gain, how much you would reinvest for full deferral, boot, and an estimate of tax on boot. It is an estimate, not tax advice.
No. A qualified intermediary holds the sale proceeds. LaviCPA works with your QI and prepares the returns. We do not hold the funds.
Full Deferral Achieved
$490,000 deferred
Realized Gain
Sale price − basis − selling costs
Cash Boot
Equity not reinvested
Debt Relief Boot
Old debt − new debt
Total Boot
Taxable portion of gain
Deferred Gain
Tax postponed
Estimates only — not tax advice. The 180-day deadline is the earlier of 180 days after closing or your tax return due date (extensions included). Recognized gain can include depreciation recapture: up to 25% federal on unrecaptured Section 1250 gain, and ordinary rates on any Section 1245 property. This estimate uses the capital gains rate you pick. California taxes gain as ordinary income. If you replace California property with out-of-state property, you file Form FTB 3840 each year. Confirm your specific exchange with a CPA before closing.
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