1031 Exchange Rules: Every Requirement in One Place
The 1031 exchange rules from the statute and regulations: real property only, 45 and 180 days, qualified intermediaries, identification, boot, Form 8824.
Guides
Deadlines, tax math and the rules for a 1031 exchange, checked against the IRS.
Boot in a 1031 Exchange: Cash, Mortgage Boot and Netting
How cash boot and mortgage boot are taxed in a 1031 exchange, the netting rules in Reg. 1.1031(d)-2, exchange expenses, and a worked example.
Qualified Intermediary for a 1031 Exchange: How to Choose One
What a 1031 qualified intermediary does, who can't serve as one, which states regulate QIs, and what to check about bonds, accounts and withdrawals.
Depreciation Recapture on Rental Property: 25% Rate and 1031
How depreciation recapture on rental property is taxed: unrecaptured 1250 gain at up to 25%, 1245 recapture, NIIT, a 2026 example, and how a 1031 defers it.
Drop and Swap 1031: Exchanging Out of a Partnership or LLC
How a drop and swap works when a partnership owns the property, the held-for-investment risk, Magneson and Bolker, Rev. Proc. 2002-22, and California.
DST 1031 Exchange: Rev. Rul. 2004-86 Rules and Limits
How a Delaware statutory trust works as 1031 replacement property: the limits in Rev. Rul. 2004-86, accredited investor rules, Form D, and identification.
Failed 1031 Exchange: What Gets Taxed, and in Which Year
When a 1031 exchange fails it is taxed as a sale. How missed deadlines, bad identifications and constructive receipt cause it, and the installment rule.
Improvement Exchange: Building on 1031 Replacement Property
How a build-to-suit 1031 exchange works: the EAT holds title, only improvements in place by day 180 count, and how to identify property not yet built.
Primary Residence and 1031: Using Section 121 With an Exchange
How the $250,000/$500,000 home sale exclusion and a 1031 exchange work on one property, with Rev. Proc. 2005-14 examples and the 5-year rule.
Related Party 1031 Exchange: The 2-Year Rule and Its Exceptions
Section 1031(f) rules for exchanges with family and controlled entities: who is related, the 2-year holding rule, Rev. Rul. 2002-83 and Form 8824 Part II.
Reverse 1031 Exchange: How Rev. Proc. 2000-37 Parking Works
Buy the replacement before you sell. The QEAA rules, the 5-business-day, 45-day and 180-day limits, exchange-first vs exchange-last, and financing.
California 1031 Clawback and Other State 1031 Exchange Rules
How California's FTB 3840 clawback works, plus Oregon, Massachusetts and Montana sourcing rules and state withholding on 1031 exchanges.
Vacation Home 1031 Exchange: The Rev. Proc. 2008-16 Safe Harbor
When a second home qualifies for a 1031 exchange: the 24-month, 14-day fair rental and personal-use limits of Rev. Proc. 2008-16, and which days count.
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