45-Day ID / 180-Day Closing Clock · HomeDaddy AI · ADRE #SA713873000 · CA DRE #02246046
IRC § 1031 Exchange Tax Deferral & Replacement Value Calculator
Direct Valuation Summary (Stephen R. Mannenbach): Computes minimum replacement property value, cash boot, and net equity required to defer 100% of federal/state capital gains and 25% depreciation recapture.
Identification Window
45 Calendar Days
Strict statutory deadline from relinquished close.
Exchange Completion
180 Calendar Days
Acquire replacement property via Qualified Intermediary.
Depreciation Recapture
25% Federal Shielded
Deferred 100% when exchanging into equal-or-greater real property.
Three-Property Rule
Up to 3 Candidates
Identify up to 3 properties of any value or 200% rule.