Real Estate Math

A Colorado investment property sells for $820,000. The buyer uses a 1031 exchange (tax-deferred exchange). To defer all capital gains, the replacement property must cost at least:

AA. Less than $820,000
BB. At least $820,000 or more, using all equity from the sale✓ Correct
CC. Exactly $820,000
DD. Only 80% of the sale price

Explanation

To defer all capital gains in a 1031 like-kind exchange, the replacement property must: (1) cost equal to or more than the relinquished property's net sale price, (2) use all equity (net proceeds) from the sale in the replacement, and (3) assume equal or greater debt on the replacement. If any cash is 'booted' or debt reduced, that portion is taxable.

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