Start with the adjusted basis in the property you sold, which includes any original mortgage you took out. Add the value of any other property you transfer in the exchange, the mortgage amount on your new property, the amount of cash you’re contributing to the new purchase, and any recognized gain on the sold property. (Note: Not all of these will apply to every 1031 exchange.) Subtract any money or property you received in the exchange, the amount of the mortgage on the sold property, and any recognized loss on any property sold in the exchange.
If you follow these three steps, you can calculate the basis of any property acquired as part of a 1031 exchange. One interesting takeaway is that the purchase price for the new property plays absolutely no role in determining its cost basis, which may be counterintuitive to investors.
如果卖出一个房子拿到proceed 50万用1031交换做头款买两个房子，一个40万和一个60万的，在40万的里放了18万，在60万的里面放了32万。在报税的时候怎么把那50万分配到两个买进的房子作为cost basis？是照40:60比例吗 还是照18:32？网上找了半天也没有找到。谢谢啦
1031 的房子如果卖了不可以继续1031 了。
你说proceed 50万， 这50万是你卖房的价格还是你得到的现金？
比如如果你房子卖了100万， 其中贷款50万，也就是说你只得到50万现金， 那分到两个房子的basis应该是40:60了。
如果50万是卖房价，那18:32应该比较合理。
Start with the adjusted basis in the property you sold, which includes any original mortgage you took out. Add the value of any other property you transfer in the exchange, the mortgage amount on your new property, the amount of cash you’re contributing to the new purchase, and any recognized gain on the sold property. (Note: Not all of these will apply to every 1031 exchange.) Subtract any money or property you received in the exchange, the amount of the mortgage on the sold property, and any recognized loss on any property sold in the exchange.
If you follow these three steps, you can calculate the basis of any property acquired as part of a 1031 exchange. One interesting takeaway is that the purchase price for the new property plays absolutely no role in determining its cost basis, which may be counterintuitive to investors.
比如如果你卖房价超了100万，你新买的两个总共才100万， 那还需要交税啊！
我感觉这个不见得非得按比例。 我们假定你卖房卖了80万（其中30万还贷款）， 也就是说实得现金50万。
也就是说你需要把80万价格相对应的basis转到新房子里去，只要一个至少是18万， 一个至少是32万， 任何组合都可以， 比如：
分配
1）20万， 2）60 万 或者
1）30万 3） 50 万
都可以， 不必要非得按比例。
用于交换的实际现金（各种费用本就该减掉，不能算进增值），减去卖的房的basis，就是这一次的盈利。
未来卖房时再此盈利加这一次的盈利，就是需要课税的数目。
我算账能力很差，你帮我看看，我的思维缺陷在哪部分。
拿楼主的例子， 假定楼主以80万卖了房子， 还了贷款30万， 还剩50万现金，为计算简单起见， 我们假定旧房子的basis还剩50万。
楼主买了两个房子， 一个40万， 一个60万， 意味着新房子的basis 为： 100万 - 80 万 + 50万 = 70万， 其中的50万basis来自于旧房子， 需要分配到两个新房子中去。
两个新买的房子以后不见得同时卖。
不过，你说的利润的算法是对的。
税务上新的property是一个房子，两个房子还是十个房子无所谓，最后都卖掉后 只要Gain_1 + Gain_2 ... + Gain_N 总数包括以前的1031 gain就可以。