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Level 2
posted Apr 15, 2025 5:59:17 PM

1031 exchange Cost Basis from subsequent transactions

I need help please.

Imagine you buy house 1 for $100,000. You sell it for $150,000. If we ignore expenses, depreciation ... Let's say your deferred gain is $50,000 and cost basis is $100,000. Now you buy a new house #2 with the $150,000 you received from the first sale. what is the cost basis for house 2? 

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1 Best answer
Expert Alumni
Apr 15, 2025 7:21:22 PM

Basis in Sold Property $100,000
Add the value of any other property you transfer in the exchange, the amount of cash you are contributing to the new purchase, and any recognized gain on the sold property. $150,000
Subtract any money or property you received in the exchange. $150,000

Basis $100,000

3 Replies
Expert Alumni
Apr 15, 2025 6:41:24 PM

$100,000  [Edited 04/15/2025 | 7:15 pm PST]

Level 2
Apr 15, 2025 6:45:10 PM

Thanks. I appreciate it. 

Expert Alumni
Apr 15, 2025 7:21:22 PM

Basis in Sold Property $100,000
Add the value of any other property you transfer in the exchange, the amount of cash you are contributing to the new purchase, and any recognized gain on the sold property. $150,000
Subtract any money or property you received in the exchange. $150,000

Basis $100,000