IRC § 1031 Like-Kind Exchange Calculator
Under Internal Revenue Code (IRC) § 1031, real estate investors can defer 100% of federal capital gains taxes (15%–20%), depreciation recapture taxes (25%), and Net Investment Income Tax (3.8%) by reinvesting proceeds into qualified replacement property.
Statutory 45-Day and 180-Day Deadlines
The IRS enforces rigid statutory time limits: replacement properties must be formally identified within 45 days of relinquished property closing, and acquired within 180 days. Use this tool to model your tax liability and track strict calendar cliffs.
Interactive Calculation Engine
Input your property parameters to run real-time econometric simulations.
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