1031 Resources

Everything You Need to Plan an Exchange

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? ‍

SCHEDULE FREE CONSULTATION

1031 Exchange Articles

1031 Exchange Overview - Deferred.com

What is a 1031 Exchange?

Maximize your real estate investment potential with the 1031 Exchange Rules. We cover the specifics of these rules, the benefits of a 1031 exchange, and the different types of exchanges available. Learn about qualifying properties, crucial timelines, financial implications, and the role of qualified intermediaries.

1031 Exchange Rules | Deferred.com

1031 Exchange Rules & Checklist

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.

1031 exchange examples

1031 Exchange Examples

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.

1031 Improvement Exchange

1031 Improvement Exchange

Learn how a 1031 Improvement Exchange can enable a value-add real estate investment strategy while also deferring capital gains taxes.

Reverse 1031 Exchange - Deferred.com

The Ultimate Guide to Reverse 1031 Exchanges

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, CPA

Primary residence 1031 exchange - Deferred.com

Primary Residence Capital Gains Tax: Section 121 vs. 1031 exchange

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.

The 1031 Exchange Timeline - Deferred.com

The 1031 Exchange Timelines

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

Qualified Intermediary - Deferred.com

What is a Qualified Intermediary?

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.

721 Upreit exchange - Deferred.com

What Is a 721 Exchange? Deferring Taxes With An UPREIT

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.

Evolution of Section 1031 Exchanges

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

1031 exchange boot

1031 Exchange Boot: Calculating Cash Boot, Mortgage Boot, and Taxable Boot

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

1031 exchange depreciation

What Happens to Depreciation in a 1031 Exchange?

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.

1031 exchange downsides

What are the disadvantages of 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?

1031 exchange vacation home

Can you 1031 exchange a vacation home?

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.

Understand Tax & 1031 Exchange Rules by State

Browse By STATE

IRS Form Library

IRS Form 8824: Report an Exchange on Your Tax Return

Learn about IRS Form 8824 and how to report 1031 Exchanges to ensure tax deferral on capital gains.

IRS Form 4797: Report the Sale of Business Property

Learn how to use Form 4797 to report gains realized in the event of recaptured profit from an exchange.

California Franchise Tax Board Form 593

Learn more about how to report tax withholdings on real estate sales in the state of California with the Form FTB 593.

IRS Form 8949: Report Realized Gains from an Exchange

Learn how to use Form 8949 to report direct profit from a sale in which a 1031 Exchange was used.

Form 6252: Report an Installment Sale

Use this form to report income from an installment sale on the installment method.

ASK ARTE

Get Instant, Accurate Tax & Accounting Answers

ARTE is trained on 8,000+ pages of relevant US tax law and outscores human CPAs by 22% 😲

1031 Exchange Analysis

Understand Your Potential Tax Liability

Estimate total tax on sale and how different reinvestments will compound your equity over time.

deferred.com

GAINS Calculator

Calculate how to defer all capital gains

Understand how much of your capital gains can be deferred when exchanging real estate by minimizing boot and mortgage boot.

Calculate Gains

Partner resources

Explore 1,000+ Accounting Terms

See definitions, sample usage, and examples for over 1,000+ finance and accounting terms

See All Accounting Terms