1031 Exchange Tax

诚心请大拿们过目,我的大致税的算法:

去年卖了一个拥有8年的房子，买了两个condo. 请大拿们帮我看看ChatGPT 算的partial 1031 exchange 对不对：
卖房：1525k;卖房cost: 57k
买俩共：1080k
Boot: 388k
Taxable gain without 1031: 838k
 

ChatGPT calculation:
Capital gain: 838k
Like-kind exchange rate: 36%(388k/1080k)
Like-kind property received:388.8k (1080k*.36)
New Taxable gain after partial 1031 without consideration of depreciation:449,200(838k-388.8k)
So I'll pay tax on 449k for the 1031 exchange.
请问：大致算法对吗。谢谢

所有跟帖： 

• 以前只知道1031要把钱全换掉，别只换一部分。看AI计算，我有点明白了，有depreciation recapture -守月- ♀ (90 bytes) () 03/27/2023 postreply 19:41:14

• -TryAgain2- ♂ (0 bytes) () 03/27/2023 postreply 20:38:08

• -TryAgain2- ♂ (0 bytes) () 03/27/2023 postreply 20:40:09

• 谢谢.也许包括了depreciation recapture. 我原来没看出来 -TryAgain2- ♂ (0 bytes) () 03/27/2023 postreply 20:40:41

• 不是大拿。要缴税的是$388K。要按个人收入税率，不能用capital gain. -faststep- ♂ (0 bytes) () 03/27/2023 postreply 20:39:42

• 对。不是capital gain. Regular tax. 谢谢 -TryAgain2- ♂ (0 bytes) () 03/27/2023 postreply 20:46:41

• Partial 1031 Exchange的capital gain tax的计算，还与新旧两个贷款量有关系。 -老虎滩- ♂ (0 bytes) () 03/28/2023 postreply 04:08:55

• 老虎大佬好久不见。能否简单说几句，新旧贷款哪些关系产生哪些结果。 -守月- ♀ (0 bytes) () 03/28/2023 postreply 06:14:03