We live in California but are selling our land in Arizona. We want to use this to buy in Pennsylvania -has a gain of approximately $40,000. Pay tax or 1031? 1031worth it?

[svmunoz2]

Pay capital gains tax or use 1031?

[Bsch4477]

Your question is a good one and more about financial planning than tax issues. You would be advised to consult a financial planner who can take your entire financial situation into account. 

[Hal_Al]

For a rough estimate of how much tax, you'll pay on the gain,  try this tool https://turbotax.intuit.com/tax-tools/calculators/taxcaster/?s=1. Enter your regular income first to see the regular tax. Then add the sale to see the effect.
Enter the difference between the sale price and what you paid for it originally as Gains/Losses (long-term) (long term capital gain [LTCG]). Depending on how much total income you have LTCG are partially taxed at 0%, 15%, 20% and/or 23.8%.