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    <description>Calculate your 45 and 180 day 1031 deadlines, see the tax a sale without an exchange costs, and check whether your properties qualify.</description>
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      <title>1031 Exchange Rules: Every Requirement in One Place</title>
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      <pubDate>Sat, 24 Oct 2026 00:00:00 GMT</pubDate>
      <description>The 1031 exchange rules from the statute and regulations: real property only, 45 and 180 days, qualified intermediaries, identification, boot, Form 8824.</description>
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      <title>Boot in a 1031 Exchange: Cash, Mortgage Boot and Netting</title>
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      <pubDate>Sat, 24 Oct 2026 00:00:00 GMT</pubDate>
      <description>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.</description>
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      <title>Qualified Intermediary for a 1031 Exchange: How to Choose One</title>
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      <pubDate>Sat, 24 Oct 2026 00:00:00 GMT</pubDate>
      <description>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.</description>
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      <title>Depreciation Recapture on Rental Property: 25% Rate and 1031</title>
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      <pubDate>Sat, 24 Oct 2026 00:00:00 GMT</pubDate>
      <description>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.</description>
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      <title>Drop and Swap 1031: Exchanging Out of a Partnership or LLC</title>
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      <pubDate>Sat, 24 Oct 2026 00:00:00 GMT</pubDate>
      <description>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.</description>
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      <title>DST 1031 Exchange: Rev. Rul. 2004-86 Rules and Limits</title>
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      <pubDate>Sat, 24 Oct 2026 00:00:00 GMT</pubDate>
      <description>How a Delaware statutory trust works as 1031 replacement property: the limits in Rev. Rul. 2004-86, accredited investor rules, Form D, and identification.</description>
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      <title>Failed 1031 Exchange: What Gets Taxed, and in Which Year</title>
      <link>https://1031.help/guides/failed-1031-exchange/</link>
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      <pubDate>Sat, 24 Oct 2026 00:00:00 GMT</pubDate>
      <description>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.</description>
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      <title>Improvement Exchange: Building on 1031 Replacement Property</title>
      <link>https://1031.help/guides/improvement-exchange/</link>
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      <pubDate>Sat, 24 Oct 2026 00:00:00 GMT</pubDate>
      <description>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.</description>
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      <title>Primary Residence and 1031: Using Section 121 With an Exchange</title>
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      <pubDate>Sat, 24 Oct 2026 00:00:00 GMT</pubDate>
      <description>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.</description>
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      <title>Related Party 1031 Exchange: The 2-Year Rule and Its Exceptions</title>
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      <pubDate>Sat, 24 Oct 2026 00:00:00 GMT</pubDate>
      <description>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.</description>
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      <title>Reverse 1031 Exchange: How Rev. Proc. 2000-37 Parking Works</title>
      <link>https://1031.help/guides/reverse-1031-exchange/</link>
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      <pubDate>Sat, 24 Oct 2026 00:00:00 GMT</pubDate>
      <description>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.</description>
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      <title>California 1031 Clawback and Other State 1031 Exchange Rules</title>
      <link>https://1031.help/guides/state-1031-clawback-rules/</link>
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      <pubDate>Sat, 24 Oct 2026 00:00:00 GMT</pubDate>
      <description>How California's FTB 3840 clawback works, plus Oregon, Massachusetts and Montana sourcing rules and state withholding on 1031 exchanges.</description>
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      <title>Vacation Home 1031 Exchange: The Rev. Proc. 2008-16 Safe Harbor</title>
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      <pubDate>Sat, 24 Oct 2026 00:00:00 GMT</pubDate>
      <description>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.</description>
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