Finance & Tax Strategy 45-Day ID / 180-Day Close

IRC Section 1031 Like-Kind Exchange Capital Gains Deferral Calculator

Estimates federal capital gains, Section 1250 depreciation recapture, NIIT (3.8%), and state tax deferred via a Qualified Intermediary.

Relinquished Sale Price ($) Adjusted Cost Basis ($) Combined Capital Gains + Recapture Rate (%)

Deferred Tax Preserved $120,400

Taxable Gain Shielded $430,000