1031 Exchange Tax Deferral 2027 Calculator
Section 1031 like-kind exchange defers capital gains tax when swapping investment real estate. Must identify replacement within 45 days, close within 180 days. Defers federal cap gains (15-20%), NIIT (3.8%), and state tax. Cannot defer 'boot' (cash or non-like-kind property received). Source: IRS Section 1031.
1031 Exchange Tax Deferral 2027 Calculator — Why It Matters
Section 1031 like-kind exchange defers capital gains tax when swapping investment real estate. Must identify replacement within 45 days, close within 180 days. Defers federal cap gains (15-20%), NIIT (3.8%), and state tax. Cannot defer 'boot' (cash or non-like-kind property received). Source: IRS Section 1031.
How the Calculator Works
This tool implements the standard formula taught by investor educators and financial planners. Inputs are common figures available from your statements. Result is a benchmark you can compare against industry standards published by Bessemer, OpenView, BiggerPockets, or FIRE community.
Improvement Strategies
Iterate the inputs that you can change. For investment metrics, focus on long-term drivers (appreciation, cash flow, retention). For tax/personal-finance, time decisions around your bracket and life stage. Source: industry-standard frameworks.
When to Recompute
Quarterly or after major changes (new property, refinance, raise, tax-law change). Use trend tracking — single snapshot can mislead. Source: standard financial-planning best practice.