Organized by topic. Click a question to expand it.
The Basics
Timing & Deadlines
Identification Rules
Money and Boot
Special Cases
A 1031 Exchange, also known as a like-kind exchange, allows real estate investors to defer capital gains taxes on the sale of an investment property when the proceeds are reinvested into another qualifying property.
No. 1031 Exchanges only apply to property held for investment or business purposes.
A neutral third party who holds your Exchange Proceeds and facilitates the transaction in compliance with IRS rules. A QI cannot be your attorney, CPA, real estate agent, or family member.
No. Since the 2017 Tax Cuts and Jobs Act, only real property qualifies for 1031 treatment.
