Calculate and minimize taxable boot in your 1031 exchange
"Boot" refers to any value received in a 1031 exchange that isn't like-kind property—and it's taxable. Use this calculator to identify cash boot and mortgage boot in your exchange, then explore scenarios to structure your deal for maximum tax deferral.
Enter details about the property you're selling
Sale price must be greater than $0
Total mortgage balance to be paid off at closing
Commissions, title fees, etc. (typically 5-8%)
Enter details about the property you're buying
Purchase price must be greater than $0
New loan amount (enter 0 for all-cash purchase)
Additional cash you're investing beyond exchange proceeds
Configure your capital gains tax rates
Federal (15%) + State (0%)
Enter Your Property Details
Fill in the property sale and replacement property information above to calculate your boot and see recommendations.
Cash boot occurs when you receive cash or other non-like-kind property in your exchange. This happens when you don't reinvest all of your net proceeds into replacement property.
Example: If you sell a property for $500,000 and only reinvest $450,000, the $50,000 difference is cash boot and will be subject to capital gains tax.
Cash boot is taxable because you're essentially "cashing out" part of your investment instead of deferring all taxes through the exchange.
Our network of 1031 professionals can help you structure your exchange to minimize taxable boot