MCF CRE · CRE Tools
1031 Exchange Analyzer
Calculate deferred tax, boot exposure, equity to reinvest, and your IRS 45-day and 180-day deadlines.
← All CalculatorsFile Identifiers
These identifiers are saved on this device and auto-fill across every MCF Real Estate Capital form.
Relinquished Property (Selling)
Total depreciation taken — subject to 25% recapture
Sets your 45-day ID and 180-day close deadlines
Replacement Property (Buying)
Must be ≥ existing mortgage to avoid mortgage boot
Tax Rates
23.8% includes 3.8% NIIT for high earners
Exchange Status
✓ Fully Tax-Deferred
Additional equity needed: $155,000
Tax Deferred
$686,160
Tax If Sold Outright
$686,160
Equity from Sale
$1,595,000
Equity Needed
$1,750,000
Total Boot
$0
Boot Tax Est.
$0
Gain Breakdown
Gross Sale Price
$3,500,000
Less: Sales Costs
($105,000)
Less: Adjusted Basis
Cost basis minus depreciation
($1,020,000)
Total Realized Gain
$2,375,000
Depreciation Recapture
Taxed at 25%
$180,000
Long-Term Capital Gain
Taxed at 23.8%
$2,195,000
IRS Exchange Timeline
Sale Closes
Jun 20, 2026
Exchange period begins. Funds must go to a Qualified Intermediary — you cannot touch the proceeds.
45-Day Identification Deadline
Aug 4, 2026
Must identify up to 3 replacement properties in writing to your QI. Miss this and the exchange fails.
180-Day Close Deadline
Dec 17, 2026
Must close on replacement property. Hard IRS deadline — no extensions except in declared disasters.
* Consult a Qualified Intermediary and tax advisor before executing any 1031 exchange.
All calculators are for informational and illustrative purposes only. Results do not constitute a commitment to lend. Actual loan terms depend on underwriting, market conditions, and lender approval. Consult a licensed financial or tax advisor before making investment or financing decisions.