1031 Resources
Deferred has all the tools you need to get answers, estimate your taxes and optimize your 1031 exchange. Want us to guide you through it?
A 1031 exchange can be an incredible tool for real estate investors to reduce their tax liability. We demystify the rules required to qualify and successfully complete a like-kind exchange.
Read More: 1031 Exchange Rules & Checklist
A 1031 exchange allows real estate investors to sell a property and reinvest the proceeds into a new purchase and defer capital gains taxes. We dive deep into tax deferred like-kind exchanges, covering how 1031 exchanges work, the rules and timelines, and when it makes sense to do an exchange.
Read More: What is a 1031 Exchange?
The 1031 Exchange is a great way for businesses and investors to take advantage of the additional value of their real estate and put it into their next purchase, but are there tradeoffs to consider?
Aaron LaRue
We break down the typical fees charged for 1031 exchanges and explain the less-obvious hidden fees (like wire or rush fees) that can crop up
Judd Schoenholtz
Learn how a 1031 Improvement Exchange can enable a value-add real estate investment strategy while also deferring capital gains taxes.
Aaron LaRue
Review some common 1031 exchange examples and take advantage of our profit-generating ideas to use the 1031 Exchange to make your property portfolio more profitable.
Aaron LaRue
Because the 1031 Exchange rules permit owners to use the property part of the year, exchangers can have a cash-flowing, appreciating investment that also serves as their semi-permanent vacation property.
Aaron LaRue
Depreciation recapture is a process then enables the IRS to collect taxes on the financial gain you have made from the sale of an asset. Exactly what depreciation recapture rate will apply will depend on your individual circumstances.
Aaron LaRue
Essential reading for anyone planning a like-kind exchange. Discover how to navigate capital gains and 'boot' in a 1031 exchange with our comprehensive guide. Learn what constitutes taxable boot, including cash and mortgage scenarios, and strategies to minimize tax implications.
Daniel Osman, CPA
Established in 1921, 1031 Exchanges have evolved through key legal cases and legislative changes, including the introduction of delayed exchanges, stricter timelines, and rules for holding exchange funds. Despite these changes, the core purpose remains to incentivize real estate investment and market growth.
Daniel Osman, CPA
Discover the benefits of 721 exchanges, allowing property owners to defer capital gains taxes when converting real estate holdings into shares of a partnership or REIT. Learn about the role of UPREITs in these transactions and how to effectively navigate the process.
Aaron LaRue
Discover the crucial role of a qualified intermediary in a 1031 exchange to ensure a successful transaction. This article covers the intermediary's responsibilities, benefits of using one, their role in tax deferral, and potential risks involved.
Aaron LaRue
Learn about the 1031 Exchange process, a tax-deferred exchange allowing real estate investors to defer capital gains taxes. Explore important timelines, key deadlines, benefits, drawbacks, the significance of careful planning, and how to successfully navigate this tax deferral strategy.
Daniel Osman, CPA
Explore strategies for reducing capital gains tax on the sale of your primary residence. Understand the difference between Section 121 and a 1031 exchange, how to qualify, the benefits, and more. We cover both strategies in detail, compare them, and discusses common misconceptions and pitfalls.
Aaron LaRue
Explore the concept of a reverse 1031 real estate exchange, its differences from a traditional 1031 exchange, and their respective advantages and disadvantages. Learn about timelines, the role of qualified intermediaries, tax implications, important considerations, and step-by-step guides to successful exchanges.
Daniel Osman, CPABrowse by State
Use this form to report income from an installment sale on the installment method.
Learn how to use Form 8949 to report direct profit from a sale in which a 1031 Exchange was used.
Learn more about how to report tax withholdings on real estate sales in the state of California with the Form FTB 593.
Learn how to use Form 4797 to report gains realized in the event of recaptured profit from an exchange.
Learn about IRS Form 8824 and how to report 1031 Exchanges to ensure tax deferral on capital gains.
1031 Exchange Analysis
Estimate total tax on sale and how different reinvestments will compound your equity over time.
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GAINS Calculator
Understand how much of your capital gains can be deferred when exchanging real estate by minimizing boot and mortgage boot.
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Partner resources
See definitions, sample usage, and examples for over 1,000+ finance and accounting terms.
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1031 Marketplace
Find an ideal replacement property by exploring proven strategies and trusted sources used by other Deferred clients.
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1031 FAQs
Your comprehensive resource for 400+ answers, examples, and insights into 1031 exchanges.
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