These terms cover your use of 1031ExchangeCalc's six calculators, roughly fifty state capital gains tax pages, and the guide articles that go with them. Using any part of this site means you accept what follows.
The 1031 Exchange Calculator, Capital Gains Tax Calculator, Depreciation Recapture Calculator, 1031 Exchange Timeline Calculator, Boot Calculator, and Capital Gains Calculator estimate figures using standard formulas and current published tax rates. They are built for planning and comparison, not for filing a return. A real 1031 exchange requires a qualified intermediary to hold your sale proceeds and runs on two fixed deadlines: 45 days to identify replacement property and 180 days to close on it. Neither deadline moves for weekends, holidays, or a calculator result that came out differently than you hoped.
Nothing on this site is tax advice, legal advice, or a substitute for a qualified intermediary and a tax professional who has seen your actual numbers. The calculators use current federal rates as of the date at the top of this page; your situation may involve a state rate, a filing status, or a rule this site does not model. Verify any figure that matters before you act on it.
This site and its calculators are provided as is. 1031ExchangeCalc does not guarantee that a result here matches what you will owe or defer once your actual return is filed, and makes no warranty that the site will run error-free, stay uninterrupted, or suit a particular purpose.
1031ExchangeCalc is not liable for a financial decision made using a number from this site, a missed 45-day or 180-day deadline, or any loss tied to using the calculators, the articles, or a linked third-party site, including a qualified intermediary you find through a link here.
Use the calculators for what they are built for: entering your own figures and reading the result. Do not scrape, republish, or resell the site's calculators, copy, or state pages, and do not try to interfere with how the tools run in your browser or send automated requests meant to overload the site.
The text, calculator design, and state-page copy on this site belong to 1031ExchangeCalc and the Encore Editorial network. The tax rules behind the calculators are public, published by the IRS, but the specific wording, layout, and code here are not licensed for reuse without permission.
This site links to outside resources, including the IRS and qualified intermediaries, and contains affiliate links disclosed where they appear. 1031ExchangeCalc does not control those sites and is not responsible for their content, availability, or how they handle your data once you leave here. Clicking an affiliate link may earn 1031ExchangeCalc a commission at no extra cost to you; it does not change any calculator output or which qualified intermediary, if any, the site points you toward.
These terms can change as the calculators, the state pages, or the guides change. Continuing to use the site after an update means you accept the current version, posted with the date at the top of this page.