Use a simplified entered-assumption worksheet to explore modeled deferred gain, price-difference boot, illustrative tax deferral, and replacement basis. It does not determine whether an exchange qualifies, calculate a filing deadline, or replace qualified tax and legal advice.
Reviewed 2026-08-26
This simplified 1031 planning worksheet is derived only from the visible sale price, original basis, capital improvements, depreciation, replacement price, and illustrative tax rate entered by the user. It does not supply a current tax rate or determine exchange eligibility.
This page answers what the entered inputs produce under the calculator's documented assumptions. It does not answer what a local provider will charge, approve, diagnose, finance, or guarantee.
Use the result to compare like-for-like scenarios, then replace placeholders with current project records, bids, supplier quotes, authority requirements, or qualified professional review before acting.
The calculator model derives adjusted basis from original basis plus improvements minus depreciation, compares that basis with the entered sale and replacement prices, treats only the positive sale-price difference as simplified boot, applies the user-entered illustrative tax rate to modeled deferred gain, and calculates simplified replacement basis by subtracting modeled deferred gain while adding any modeled deferred loss when adjusted basis exceeds sale price.
Example simplified entered 1031 scenario
Adjusted basis is $395,000; the simplified modeled deferred gain is $455,000; illustrative tax deferral is $91,000; price-difference boot is $0; simplified replacement basis is $495,000.
The modeled planning figures describe only the entered simplified scenario and do not establish eligibility, reportable gain, tax due, or filing compliance.
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Create a hosted calculator draft and submit it for review. Publication, traffic, leads, and revenue are not guaranteed.
CostSignals results are planning estimates based on the values you enter and the calculator’s configured assumptions. Verify current rates, rules, project scope, and quotes independently before making decisions.
Fill in the form to get your estimate
Enter the gross relinquished-property sale price for this simplified scenario. Selling costs, debt relief, and exchange expenses are not modeled.
Enter the documented original tax basis before capital improvements and depreciation adjustments.
Enter documented capital improvements that increase basis; do not include repairs that were deducted as expenses.
Enter depreciation already claimed. Depreciation recapture and different tax rates are not separately calculated.
Enter an illustrative capital-gain rate for comparison only. This is not a supplied or current tax rate.
Enter the replacement-property purchase price. This worksheet does not determine eligibility, identification timing, closing timing, qualified-intermediary compliance, or debt-replacement requirements.
This calculator provides estimates for informational purposes only and does not constitute financial advice. Consult a qualified financial professional before making financial decisions.
All figures shown are estimates based on average costs and may vary significantly based on your specific situation, contractor, materials, and local conditions.
