# 1031.help

> Calculate your 45 and 180 day 1031 deadlines, see the tax a sale without an exchange costs, and check whether your properties qualify.

1031.help is published by Janover Capital LLC. Contact: desk@janover.co.

A free, read-only MCP server for AI assistants is at https://1031.help/mcp (45/180-day exchange deadlines, sale vs. exchange tax and boot, DST Form D filings); setup on https://1031.help/developers/.

## Pages
- [Two dates decide your 1031 exchange. Here are yours.](https://1031.help/): Work out your 45 and 180 day 1031 deadlines, the tax a sale without an exchange would cost, and whether your properties qualify. Sourced to the IRS.
- [1031 Exchange Deadline Calculator: 45 and 180 Day Dates](https://1031.help/1031-deadline-calculator/): Find your 45-day identification and 180-day closing deadlines, see if your tax return cuts the 180 days short, and save both dates to your calendar.
- [About 1031.help](https://1031.help/about/): Who publishes 1031.help, where every rate and rule on the site comes from, how the DST data is built, and how to report a mistake.
- [Ask About Your 1031 Exchange or Replacement Financing](https://1031.help/ask/): Send Janover Capital a financing request for your 1031 replacement property, or a plain question about your exchange. A person replies.
- [Capital Gains Tax on Rental Property Calculator (2026)](https://1031.help/capital-gains-tax-calculator/): What selling investment property without a 1031 exchange costs: federal capital gains, 25% depreciation recapture, 3.8% NIIT and state tax, plus boot.
- [Contact 1031.help](https://1031.help/contact/): Send 1031.help a question or a correction. The site is run by Janover Capital LLC, and a person there reads every message and replies.
- [DST Form D Data Download (CSV and JSON)](https://1031.help/data/): Every Delaware statutory trust Form D filing this site tracks, as CSV or JSON, with a column dictionary, source, as-of date and license terms.
- [1031 Exchange Tools for AI Assistants: MCP Server](https://1031.help/developers/): Free, read-only MCP server for 1031 exchanges: 45/180-day deadlines, sale vs. exchange tax and boot, and DST Form D filings, for Claude, ChatGPT and others.
- [Disclosures](https://1031.help/disclosures/): Who runs 1031.help, where the requests you send go, what the DST data is and isn't, and the limits of the calculators.
- [DST Offerings Filed With the SEC: Form D Tracker](https://1031.help/dst-offerings/): Delaware statutory trust offerings from SEC Form D filings: sponsor, offering size, amount sold, minimum and property type. Data, not recommendations.
- [Broker-Dealers Named on DST Form D Filings](https://1031.help/dst-offerings/broker-dealers/): Which broker-dealers are paid to sell Delaware statutory trust offerings, counted from the sales compensation section of SEC Form D filings.
- [DST Form D Filings, Q4 2024 (30 Offerings)](https://1031.help/dst-offerings/filed/2024-q4/): Delaware statutory trust offerings whose latest SEC Form D was filed in Q4 2024: $1.34B offered, with size, amount sold and minimum for each.
- [DST Form D Filings, Q1 2025 (33 Offerings)](https://1031.help/dst-offerings/filed/2025-q1/): Delaware statutory trust offerings whose latest SEC Form D was filed in Q1 2025: $1.53B offered, with size, amount sold and minimum for each.
- [DST Form D Filings, Q2 2025 (39 Offerings)](https://1031.help/dst-offerings/filed/2025-q2/): Delaware statutory trust offerings whose latest SEC Form D was filed in Q2 2025: $1.88B offered, with size, amount sold and minimum for each.
- [DST Form D Filings, Q3 2025 (70 Offerings)](https://1031.help/dst-offerings/filed/2025-q3/): Delaware statutory trust offerings whose latest SEC Form D was filed in Q3 2025: $3.91B offered, with size, amount sold and minimum for each.
- [DST Form D Filings, Q4 2025 (50 Offerings)](https://1031.help/dst-offerings/filed/2025-q4/): Delaware statutory trust offerings whose latest SEC Form D was filed in Q4 2025: $2.85B offered, with size, amount sold and minimum for each.
- [DST Form D Filings, Q1 2026 (63 Offerings)](https://1031.help/dst-offerings/filed/2026-q1/): Delaware statutory trust offerings whose latest SEC Form D was filed in Q1 2026: $4.75B offered, with size, amount sold and minimum for each.
- [DST Form D Filings, Q2 2026 (49 Offerings)](https://1031.help/dst-offerings/filed/2026-q2/): Delaware statutory trust offerings whose latest SEC Form D was filed in Q2 2026: $3.35B offered, with size, amount sold and minimum for each.
- [DST Form D Filings, Q3 2026 (49 Offerings)](https://1031.help/dst-offerings/filed/2026-q3/): Delaware statutory trust offerings whose latest SEC Form D was filed in Q3 2026: $3.50B offered, with size, amount sold and minimum for each.
- [DST Form D Filings, Q4 2026 (39 Offerings)](https://1031.help/dst-offerings/filed/2026-q4/): Delaware statutory trust offerings whose latest SEC Form D was filed in Q4 2026: $4.38B offered, with size, amount sold and minimum for each.
- [Hospitality DST Offerings: 5 SEC Form D Filings](https://1031.help/dst-offerings/hospitality/): 5 hospitality Delaware statutory trust offerings from SEC Form D, $158.4M offered. Size, amount sold, minimum and broker-dealers.
- [Industrial DST Offerings: 60 SEC Form D Filings](https://1031.help/dst-offerings/industrial/): 60 industrial Delaware statutory trust offerings from SEC Form D, $3.28B offered. Size, amount sold, minimum and broker-dealers.
- [Medical office DST Offerings: 9 SEC Form D Filings](https://1031.help/dst-offerings/medical-office/): 9 medical office Delaware statutory trust offerings from SEC Form D, $425.8M offered. Size, amount sold, minimum and broker-dealers.
- [Multifamily DST Offerings: 29 SEC Form D Filings](https://1031.help/dst-offerings/multifamily/): 29 multifamily Delaware statutory trust offerings from SEC Form D, $1.57B offered. Size, amount sold, minimum and broker-dealers.
- [Net lease DST Offerings: 46 SEC Form D Filings](https://1031.help/dst-offerings/net-lease/): 46 net lease Delaware statutory trust offerings from SEC Form D, $1.75B offered. Size, amount sold, minimum and broker-dealers.
- [Self storage DST Offerings: 7 SEC Form D Filings](https://1031.help/dst-offerings/self-storage/): 7 self storage Delaware statutory trust offerings from SEC Form D, $344.8M offered. Size, amount sold, minimum and broker-dealers.
- [Senior housing DST Offerings: 12 SEC Form D Filings](https://1031.help/dst-offerings/senior-housing/): 12 senior housing Delaware statutory trust offerings from SEC Form D, $703.4M offered. Size, amount sold, minimum and broker-dealers.
- [Student housing DST Offerings: 11 SEC Form D Filings](https://1031.help/dst-offerings/student-housing/): 11 student housing Delaware statutory trust offerings from SEC Form D, $750.1M offered. Size, amount sold, minimum and broker-dealers.
- [1031 Exchange Guides](https://1031.help/guides/): Plain explanations of the 1031 rules exchangers ask about: reverse and improvement exchanges, primary residences, boot, state clawbacks and choosing a QI.
- [Like-Kind and Related-Party Checker for 1031 Exchanges](https://1031.help/like-kind-checker/): Answer a few questions about the property you are selling and buying to see whether it can qualify as like-kind and whether related-party rules apply.
- [Privacy policy](https://1031.help/privacy/): What 1031.help collects when you visit or contact us, why, who it is shared with, and how to reach us about it.
- [Financing a 1031 Replacement Property](https://1031.help/replacement-property-financing/): How much debt your replacement needs to avoid mortgage boot, with worked examples, and a financing request that goes to Janover Capital LLC.
- [Terms of use](https://1031.help/terms/): The terms that apply when you use 1031.help, including what the information here is and is not.

## Guides
- [1031 Exchange Rules: Every Requirement in One Place](https://1031.help/guides/1031-exchange-rules/): The 1031 exchange rules from the statute and regulations: real property only, 45 and 180 days, qualified intermediaries, identification, boot, Form 8824.
- [Boot in a 1031 Exchange: Cash, Mortgage Boot and Netting](https://1031.help/guides/boot-in-1031-exchange/): 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](https://1031.help/guides/choosing-a-qualified-intermediary/): 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](https://1031.help/guides/depreciation-recapture-rental-property/): 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](https://1031.help/guides/drop-and-swap/): 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](https://1031.help/guides/dst-1031-exchange/): 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](https://1031.help/guides/failed-1031-exchange/): 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](https://1031.help/guides/improvement-exchange/): 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](https://1031.help/guides/primary-residence-1031-section-121/): 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](https://1031.help/guides/related-party-1031-exchange/): 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](https://1031.help/guides/reverse-1031-exchange/): 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](https://1031.help/guides/state-1031-clawback-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](https://1031.help/guides/vacation-home-1031-exchange/): 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.