1031 Like-Kind Exchange Calculator 2026-2030

Boot recognition, deferred gain and replacement basis on Form 8824 lines 15-25. Cash boot and debt relief boot with the Treas. Reg. 1.1031(d)-2 netting rules. 45-day identification and 180-day exchange deadlines. Real property only. Section 1031 has no inflation-indexed amounts, so the rules are the same for 2026-2030. Last verified: October 29, 2026.
IRC 1031 - like-kind exchangeIRC 1031(b) - boot recognitionIRC 1250 - depreciation recapture45/180-day deadlinesForm 8824
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Identification Deadline
45 Days
Counted from the date the relinquished property is transferred. Replacement property must be identified in writing by midnight on day 45. IRC 1031(a)(3)(A); Treas. Reg. 1.1031(k)-1(b)(2)(i).
Exchange Deadline
180 Days
Replacement property must be received by the earlier of day 180 or the due date (with extensions) of the return for the year of transfer. IRC 1031(a)(3)(B). Both periods run at the same time.
1

Relinquished Property (Property Being Sold)

Contract price of the relinquished real property, including any mortgage the buyer pays off or assumes. Must be real property held for business or investment. IRC 1031(a)(1).
Cost plus improvements less depreciation taken or allowable. Form 8824, line 18. The lower the basis, the larger the deferred gain.
Straight-line depreciation taken on the building (already reduces the adjusted basis). Used only to size any unrecaptured section 1250 gain (25% maximum rate) on recognized gain. IRC 1(h)(1)(E), 1(h)(6).
Broker commissions, qualified intermediary fees, title, legal and closing costs paid to complete the exchange. They reduce boot (Form 8824, line 15) and otherwise add to line 18.
Debt the buyer assumes or pays off at closing. Treated as money received unless offset by new debt or cash added on the replacement. IRC 1031(d); Treas. Reg. 1.1031(d)-2.
2

Replacement Property (Property Being Acquired)

Fair market value of the like-kind real property you acquire. To avoid cash boot, reinvest all net equity: the price less the new mortgage must be at least the sale price less the old mortgage and exchange expenses.
Debt you take on for the replacement property. Debt you assume offsets debt relief, but it cannot offset cash you receive. Treas. Reg. 1.1031(d)-2, Example 2. Cash you add at closing also offsets debt relief.
3

Deadline Calculator

Date of transfer. Day 1 is the following day. Treas. Reg. 1.1031(k)-1(b)(2).
IRC 6072(a): April 15 for calendar-year income tax returns. Automatic 6-month extension: Treas. Reg. 1.6081-4. Entities and fiscal-year filers differ.
Due date including extensions of the return for the year of transfer.
4

Exchange Results  ·  Form 8824

The maximum-tax estimate uses the statutory top rates: 25% on unrecaptured section 1250 gain and 20% on other long-term gain (IRC 1(h)(1)(D), (E)), plus 3.8% if selected (IRC 1411(a)(1)). It excludes state tax and assumes the top bracket.
Statutory - no inflation-indexed amounts
Section 1031 contains no indexed dollar amounts, so the results are the same for every tax year 2026-2030. Last verified: October 29, 2026.
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