Federal
1031 Exchange Calculators
Like-kind exchange math under IRC § 1031 — the general rule, related-party two-year hold under § 1031(f), and the partner-level adjustments that follow.
3 calculators cover this topic
IRC § 1031 (full section)
Federal Section 1031 Like-Kind Exchange Calculator
Compute the IRC § 1031 like-kind exchange outcome on a real-property exchange — realized gain, three-channel boot (cash + mortgage net debt relief + post-TCJA personal-property), recognized gain, deferred gain rolled into replacement basis, the substituted-basis carryover under § 1031(d), the 45-day identification deadline and 180-day exchange deadline under § 1031(a)(3) with explicit compliance flags, and the tax stack on the recognized portion (unrecaptured § 1250 recapture at 25%, LTCG approximation, and NIIT at 3.8% under § 1411). Federal-pure mechanics: real property only post-TCJA (Pub. L. 115-97), QI required under Treas. Reg. § 1.1031(k)-1(g)(4). Applies in any jurisdiction.
IRC § 1031(f) (full subsection)
IRC § 1031(f) Related-Party Exchange Calculator
Model the IRC § 1031(f) related-party restriction on a like-kind exchange — the two-year hold requirement under § 1031(f)(1), the three statutory exceptions under § 1031(f)(2) (death of either party, involuntary conversion, non-tax-avoidance principal purpose), the basis adjustment under § 1031(f)(3) when an early disposition triggers recognition, and the related-party scope under § 1031(f)(4) (family members under § 267(b), controlled corporations and partnerships under § 267(b) and § 707(b)(1)). Surfaces the Rev. Rul. 2002-83 basis-shifting audit flag and the Teruya Brothers principal-purpose inquiry. Federal-pure mechanics; complements the main § 1031 calculator by handling the single most common related-party audit issue.