Boot Calculator
Calculate cash boot, mortgage boot, and illustrative tax due for your Orange County, CA 1031 exchange. Enter sales proceeds, debt figures, and cash received to see how much gain could become taxable if you do not fully replace equity and leverage.
Enter the key values from your relinquished and replacement properties. The calculator highlights cash boot, debt relief boot, and illustrative tax exposure for Orange County investors using the 20% default tax rate.
Exchange Inputs
Contract price or fair market value of the asset you sold.
Aggregate value of all properties you plan to acquire.
Earnest money, credits, or cash retained at closing.
Outstanding loan balance satisfied at sale.
Loan amount closing with the replacement asset(s).
Typical Orange County exchangers model 18%-25% combined capital gains.
Please correct the highlighted fields to view precise calculations.
Boot Exposure
$0.00
- Cash boot
- $0.00
- Mortgage boot
- $0.00
- Debt change
- $0.00
- Estimated tax (20%)
- $0.00
Figures update instantly for printing. Taxes shown are illustrative and do not include depreciation recapture.
How to interpret the results
- Cash boot reflects liquid proceeds or non-like-kind value retained from the relinquished sale.
- Mortgage boot occurs when new debt is less than debt that was paid off. Increase replacement leverage to neutralize this exposure.
- Estimated tax multiplies total boot by your blended rate. Adjust the rate to mirror your CPA projections for Orange County, CA filings.
- Reinvestment gap of $0.00 indicates the additional value needed to fully defer gain.
Educational content only. Not tax, legal, or investment advice. Results are estimates only. Consult a qualified intermediary and tax advisor before making decisions. California transfer taxes and recording fees still apply at the time of sale.
1031 Exchange Orange County
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