28 articles
The Basics
Start here. Understand how 1031 exchanges work, the key rules, and common mistakes to avoid.
Start hereThe essential introduction to this subject.
Qualifying property
Rental Property You've Lived In: Does It Qualify for 1031?
Section 1031 applies to property "held for productive use in a trade or business, or for investment." Your primary residence is held for personal use it doesn't…
1031 Exchange for Commercial Property
Any real property held for investment or productive use in a trade or business qualifies. For commercial, this includes
1031 Exchange for Vacant Land
Vacant land qualifies for 1031 exchange when it's held for one of two purposes
1031 Exchange for Farmland and Agricultural Property
The land itself is the primary qualifying asset. Beyond that, permanent improvements to the land qualify as real property
1031 Exchange for Rental Property: The Most Common Use Case
The IRS rarely challenges the qualification of a genuine, documented rental property.
Vacation Homes and Second Homes: When a Dwelling Unit Qualifies for 1031
Can you 1031 exchange a vacation home? Only if it meets IRS safe harbor rules on rental days and personal use. Learn the two-year test and common scenarios.
Can You 1031 Exchange a Primary Residence? (And What to Do Instead)
Your primary residence doesn't qualify for a 1031 exchange under IRC Section 1031, but there are legitimate strategies to unlock tax savings if you're willing to plan ahead.
1031 Exchange Requirements: Who Qualifies and What It Takes
Not everyone can do a 1031 exchange, and not all property qualifies. Learn exactly who can participate and what conditions must be met.
"Like-Kind" in 2026: What Counts as Real Property After TCJA
After the Tax Cuts and Jobs Act, 1031 like-kind exchanges are limited to real property only. But what exactly counts?
Dealer Status and Flips: When a 1031 Exchange Is NOT Allowed
BRRRR investors and house flippers beware: if the IRS classifies you as a dealer, you lose 1031 benefits entirely.
Process & deadlines
1031 Exchange Timeline: Every Deadline That Matters
A day-by-day timeline of the 1031 exchange process. What happens before, during, and after the 45-day identification and 180-day closing windows.
Reverse 1031 Exchange: How It Works, When to Use It, and the Safe Harbor
A reverse 1031 exchange lets you buy the replacement property before selling your current one, solving timing problems in competitive markets.
Simultaneous 1031 Exchange: Is It Still Done?
A simultaneous 1031 exchange happens when you buy and sell on the same day. Here's why it's rare today and what investors need to know about timing.
Improvement / Construction (Build-to-Suit) 1031 Exchange
A build-to-suit 1031 exchange lets you use your exchange funds to improve or construct on replacement property.
Related Party 1031 Exchanges: Rules, Restrictions, and Safe Structures
Trading property with family members or entities you control? Related party 1031 exchanges have strict rules that catch many investors off guard.
Costs & taxes
1031 Exchange and Depreciation: The Complete Guide
The IRS requires you to depreciate the cost of improvements (not land) on investment and business property over a set recovery period
1031 Exchange Depreciation Recapture Explained
When you own a rental or investment property, the IRS lets you deduct a portion of the building's cost each year as depreciation.
1031 Exchange and Inheritance: Step-Up in Basis and Estate Planning
The most powerful wealth-building combo for real estate investors: successive 1031 exchanges during life, followed by a step-up in basis at death.
1031 Exchange Boot Explained: Cash Boot, Mortgage Boot, and Hidden Boot
Boot is any money or lesser-value property you receive in a 1031 exchange. Learn cash boot, mortgage boot, and sneaky hidden boot that triggers capital gains tax.
Ownership & edge cases
What Happens to a 1031 Exchange When the Owner Dies?
This is the scenario that makes 1031 exchanges one of the most powerful wealth-building strategies in real estate.
Can You Exchange Multifamily for Single Family (or Vice Versa)?
Under IRC Section 1031, "like-kind" means real property for real property. That's it.
1031 Exchange and Divorce: What Investors Need to Know
Divorce proceedings and 1031 exchanges don't mix well without careful planning.
More
1031 Exchange Examples: 6 Real-World Scenarios
The investor: Maria, a W-2 employee in Colorado, bought a single-family rental in Denver for $300,000 eight years ago. It's now worth $480,000.
1031 Exchange for Beginners: A Plain-English Starting Point
If you sell a rental or investment property at a profit, the IRS lets you skip the tax bill as long as you reinvest the proceeds into another property of equal…
"Held for Investment" and Holding Period: How Long Do You Need to Hold?
The IRS doesn't mandate a specific holding period for 1031 exchanges, but they scrutinize properties held too briefly.