1031 Exchange
Explore practical guidance on 1031 exchange rules, deadlines, identification requirements, qualified intermediaries, replacement property options, and transaction planning.
1031 Exchange State Taxes Across State Lines
Learn how state conformity, closing withholding, clawback rules, California reporting, and multistate DST income can affect an otherwise qualifying 1031 exchange.
1031 Exchange Related Party Rules and the Two-Year Holding Period
Understand which family and entity transactions trigger related-party rules, when two years matters, and why certain replacement-property purchases fail despite using a QI.
Can an LLC Complete a 1031 Exchange?
Learn when LLC-owned real estate can enter a 1031 exchange, how taxpayer classification controls title, and which ownership changes require careful planning.
Drop and Swap 1031 Exchange Rules
Learn how partners may convert partnership property into TIC interests, document investment intent, compare timing risks, and evaluate DST replacement options.
What is Boot in a 1031 Exchange?
Learn how cash, debt relief, closing costs, and personal property can create boot, with three examples and practical DST planning questions.
How the 1031 Exchange 180 Day Rule Affects Late-Year Sales
See how tax return deadlines can shorten a late-year 1031 exchange and how timely extensions, coordination, and backup planning protect closing time.
Pre-Closing 1031 Exchange Checklist for the 45-Day Clock
Learn which tax, intermediary, financing, replacement-property, and due-diligence decisions investors should complete before a sale starts the 45-day identification period.
A Practical 1031 Exchange Checklist for CPAs
CPA-focused checklist for evaluating 1031 exchange eligibility, gain, boot, deadlines, state filings, replacement property, depreciation, and tax reporting before and after closing.
How the DST 1031 Exchange Process Works in Seven Steps
Learn how a 1031 exchange into a DST moves from property sale through identification, subscription, closing, debt matching, and tax reporting.
1031 Exchange Timeline for 45-Day and 180-Day Deadlines
Learn how to count 1031 exchange deadlines, deliver a valid identification, plan for weekends, and preserve the full exchange period.
