TRIPLE NET INVESTMENT GROUP · INVESTOR TOOLS

1031 Exchange Calculator

Use our NNN 1031 exchange calculator to estimate potential tax deferral, compare reinvestment equity and plan your search for 1031 replacement properties nationwide. Explore potential triple net lease income and organize your exchange deadlines in one place.

1. Sale & Adjusted Basis

Sale price ($) Mortgage payoff ($) Commission (%) Other eligible selling costs ($) Original purchase price ($) Capitalized purchase costs ($) Capital improvements ($) Depreciation allowed or allowable ($)

Example values are prefilled. Use tax records for basis and depreciation. Mortgage payoff reduces equity, not gain. Selling costs must be eligible; exclude loan costs, escrows and prorations unless your CPA confirms treatment.

2. Federal Tax Assumptions

Long-term gain rate assumption Section 1250 rate assumption (%) Filing status NIIT treatment of this gain MAGI before this sale ($) Other net investment income ($)

MAGI means modified adjusted gross income. Enter annual amounts excluding this sale. NIIT is estimated as the increase in 3.8% tax after adding the sale. Even an excluded gain can raise MAGI and trigger NIIT on other investment income. Federal rates are user assumptions; income-tax bracket stacking is not calculated.

3. State & Local Taxes

Property being sold: state State of residence Total state/local sale tax estimate ($) State/local tax due with exchange ($)

All 50 states and DC are available. Selections provide planning context, not automatic state tax calculations. Enter incremental state/local income taxes from your CPA, net of applicable credits; do not count the same tax twice. Enter 0 where confirmed. Blank fields are unknown, not zero. Changing either state clears both estimates.

Find official state tax resources

4. Exchange & NNN Income

Exchange-only fees ($) Target NNN cap rate (%) Sale closing date Tax-return due date, with extension

45-day identification date Choose closing date

Completion deadline Choose closing date

Deadline: earlier of 180 days after sale or tax-return due date including extensions. Without a return date, the 180-day date is provisional. Confirm dates with your QI. Disaster relief and special rules are excluded.

Federal only · state/local estimates incomplete

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Estimated tax potentially deferred

Assumes a fully qualifying federal exchange with no taxable boot. Taxes are deferred, not eliminated. State/local treatment is included only when both tax estimates are entered.

Reinvestment Comparison

Exchange-only fees reduce exchange equity. Replacement acquisition costs are excluded. A negative amount means additional cash may be needed.

NNN Income Illustration

Illustrative annual NOI = available equity × cap rate, assuming an all-cash purchase with no acquisition costs. This is not a full-deferral replacement purchase plan when debt was paid off. NOI is before financing and income tax, and is not guaranteed.

Tax & Basis Breakdown

Depreciation-related gain is separated from other gain to avoid double-counting federal tax. The Section 1250 rate can be lower than 25%. No tax benefit is assumed for a loss.

1031 Exchange Planning for NNN Properties

Use our 1031 exchange calculator to compare a taxable sale with a qualifying exchange using your property value, adjusted basis, financing and tax assumptions. Triple Net Investment Group helps investors evaluate NNN replacement properties based on tenant credit, lease terms, income objectives and exchange timelines.

Find 1031 Replacement Properties by State

Build your nationwide search around your preferred markets, purchase budget and lease requirements. Opportunities depend on available inventory.

Mid-Atlantic & DC

1031 replacement-property searches in Maryland, Virginia, Washington, DC, Delaware, Pennsylvania, New Jersey and New York.

Southeast

NNN investment-property searches in Florida, Georgia, North Carolina, South Carolina, Tennessee, Kentucky, Alabama, Mississippi, Arkansas, Louisiana and West Virginia.

Midwest & Great Plains

Explore investment markets in Ohio, Michigan, Indiana, Illinois, Wisconsin, Minnesota, Iowa, Missouri, Kansas, Nebraska, North Dakota and South Dakota.

Southwest & Mountain States

Consider NNN replacement properties in Texas, Oklahoma, Arizona, New Mexico, Nevada, Colorado, Utah, Idaho, Montana and Wyoming.

West Coast, Alaska & Hawaii

Include California, Oregon, Washington, Alaska and Hawaii in your nationwide 1031 property search.

New England

Explore Massachusetts, Connecticut, Rhode Island, New Hampshire, Vermont and Maine for potential replacement-property opportunities.

1031 Exchange Calculator Questions

Does selecting a state calculate its taxes automatically?

No. State taxes can depend on residency, property location, income, filing status, credits and state-specific basis. This calculator accepts CPA-provided state/local tax amounts. Until both amounts are supplied, all comparison results are explicitly federal-only.

Does paying off my mortgage reduce taxable gain?

No. It reduces available equity. For full deferral, reinvest the required exchange equity and acquire sufficient replacement value; debt relief may need to be offset by new debt or additional cash. Your QI must confirm the transaction structure.

Are taxes permanently eliminated?

No. A qualifying 1031 exchange generally defers recognition of gain. This calculator does not model a later sale, estate planning or future tax changes.

What are the exchange deadlines?

For a standard deferred exchange, identify replacement property in writing within 45 days after the sale. Receive it by the earlier of 180 days or the applicable tax-return due date, including extensions. Engage a qualified intermediary before closing and confirm the deadlines.

Methodology, assumptions & sources

Adjusted basis = purchase price + capitalized purchase costs + improvements − depreciation. Realized gain = sale price − eligible selling costs − adjusted basis. Positive gain is split into a depreciation-related portion, limited to the smaller of gain or depreciation, and remaining long-term gain. User-selected federal rates apply separately. NIIT is the difference between estimated NIIT with and without the sale, using the selected filing threshold.

Assumes an individual holds U.S. investment/business real estate more than one year with straight-line real-property depreciation. Excludes ordinary recapture, cost segregation, section 1231 lookback, loss carryovers, prior-exchange basis adjustments, tax-bracket stacking, entity taxes and partial-exchange boot. State amounts must reflect applicable basis, rates and credits. Exchange fees reduce equity only; federal tax effects of those fees are not separately modeled. The exchange assumes zero federal recognized gain and unchanged other income.

Educational planning estimates, not tax, legal or investment advice. Confirm all inputs and results with your CPA, attorney and QI.

IRS exchange instructions · Capital gains · NIIT

Find Your Next NNN Investment

Send your target price, preferred states, tenant preferences and exchange timeline to Triple Net Investment Group.

Discuss My Exchange