Tax Concepts

1031 Exchange

Tax-deferred exchange of like-kind investment real estate under IRC Section 1031.

Reviewed 9 August 2026 by Keiron Brown, Founder & Editor, CalculateRealEstateROI · Educational estimates only — not investment, financial, tax, or legal advice

Plain-English explanation

Defer capital gains and recapture by rolling into replacement property within strict timelines.

Examples

Sell $500k → identify replacement in 45 days, close in 180 days.

Common mistakes

Missing 45/180-day deadlines.
Touching exchange funds personally.

1031 Exchange

Plain-English explanation

Examples

Common mistakes

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