Cash Boot
$25,000
Amounts of cash or non like-kind proceeds.
Use this calculator to estimate the cash and mortgage boot you may incur during your 1031 exchange so you can plan for illustrative tax exposure.
Cash Boot
$25,000
Amounts of cash or non like-kind proceeds.
Mortgage Boot
$0
Old debt minus new debt assumed.
Total Boot
$25,000
Estimated tax:* $5,000 (20% illustrative rate)
Cash Boot
Cash, equity, or property received that is not replacement property.
Mortgage Boot
Occurs when debt relief (old > new) is returned to the exchanger.
Total Boot
IRS treats all boot as taxable unless offset or funded with additional value.
Educational content only. Not tax, legal, or investment advice. Results are estimates only. Consult a qualified intermediary and tax advisor before making decisions. Texas does not impose a real estate transfer tax; recording fees and title insurance still apply.