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Tax education

1031 & capital-gains checklist

A glossary you can tick through before you talk to a qualified intermediary or a CPA. This is not a 1031 form and not a QI engagement.

Three layers stay separate: Market context does not identify replacement property · Cash flow is not gain · Tax education (this checklist). No blended after-tax return from live FMR.

Educational disclaimer

Educational only. This is not tax advice, legal advice, or a substitute for Form 1040, Schedule E, Form 8824, or a CPA. RentalAnalytics is not the IRS, HUD, or a 1031 qualified intermediary. Verify the current IRS publications and HUD documentation before you file, exchange, or set rents. Consult a CPA and, for exchanges, a qualified intermediary.

Tax-year assumption: educational illustration using IRS publications as they stood on 2026-09-06 (Pub. 527 and Pub. 946 then current). Not an official 2026 Form 1040 or Schedule E rate table. We do not invent 2026 brackets, 1250 rates, NIIT, or bonus lists.

Questions to take with you

Boxes stay on this page. There is no submit, no account, and no cookie. Unchecking is as far as this list goes.

Glossary, in brief

Like-kind (high level)

For real property, “like-kind” is a holding-purpose and property-kind question, not a “same street” test. Confirm both sides with a CPA.

Timing windows

Identification and receipt windows exist in IRC §1031 procedure. This page does not invent 2026 day-count changes and does not start your clock. Verify the current IRS like-kind exchange materials before you list or close.

Basis carryover

Replacement basis often starts from given-up basis and then moves for money and recognized gain. That is a concept, not a Form 8824 total from this site.

Gain flavors

Depreciation recapture ideas (including unrecaptured §1250) and NIIT may apply. We will not output a fake IRS tax due from invented 2026 LTCG or NIIT rates.

Optional arithmetic (your rates only)

Leave the three rate fields blank to keep a conceptual split. If you type rates, the products are labeled as user-entered illustrations — not IRS tax due.

EXAMPLE DATA - MUST BE VERIFIED BEFORE SHIP

A $10,000 figure in this sentence is a placeholder identity (realized minus basis), not an IRS result and not a 2026 capital-gains table.

Inputs, formulas, assumptions, sources

Inputs. Checklist ticks (local only). Optional gain illustration: amount realized, adjusted basis, depreciation taken, and three user-typed rates.

Formulas. Conceptual gain = realized − basis. Conceptual unrecaptured §1250 slice = min(depreciation taken, positive gain). Remaining gain = positive gain − that slice. Rate products appear only when you type the rates.

Assumptions. No Form 8824, no QI engagement, no invented 2026 procedure changes, no invented official rates.