Partial 1031 Exchange Estimator

What is a Partial 1031 Exchange? A partial exchange allows you to take some cash out of your property sale while still deferring taxes on the portion you reinvest. This gives you liquidity while still enjoying tax benefits.

Understanding "Boot": Boot is the taxable portion of your exchange. It includes:

• Cash Boot: Money you receive from the sale instead of reinvesting
• Debt Relief Boot: The amount your mortgage decreases from the old property to the new one

How Taxes Work: You'll pay capital gains tax on the boot (the smaller of: total boot or total gain). The rest of your gain is deferred until you sell the replacement property.

This calculator compares taking cash out (partial exchange) versus maximizing your tax deferral (full exchange) so you can make an informed decision.