Boot Calculator

Calculate boot (cash received, mortgage relief, non-like-kind property) and estimate tax implications for your 1031 exchange. Boot is any non-like-kind value received during an exchange and is subject to taxation.

Boot Calculator

Calculate boot (cash received, mortgage relief, non-like-kind property) and estimate tax implications.

The sale price of the property you are relinquishing

The purchase price of the replacement property

Any cash you receive from the exchange

The mortgage balance on the relinquished property

The mortgage balance on the replacement property

Educational content only. Not tax, legal, or investment advice. Results are estimates only. Consult a qualified intermediary and tax advisor before making decisions. Ohio does not impose a state real estate transfer tax. Recording fees and title insurance premiums still apply.