1031 Exchange Tools
Boot Calculator
Calculate boot (cash received, mortgage relief) and estimate potential tax implications for your 1031 exchange.
Calculate Your Boot
Enter your exchange details below to calculate potential boot.
What is Boot?
Cash Boot
Any cash you receive from the exchange that is not reinvested into replacement property. This includes net cash proceeds after paying off existing debt.
Mortgage Boot
Occurs when your new mortgage is less than your old mortgage. The difference in debt relief is treated as boot and may be taxable.
Important Note
Boot is taxable in the year of the exchange. To fully defer capital gains taxes, you must reinvest all net proceeds and replace all debt. The 20% estimated tax rate shown is illustrative only. Your actual rate depends on your income bracket, state taxes, and depreciation recapture. Always consult with a CPA for accurate tax calculations.
Need Help With Your Exchange?
Our team can help you understand boot implications and structure your exchange for maximum tax deferral.