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…
25 guides
1031 basics
What a 1031 exchange is, which rules decide whether yours qualifies, and the mistakes that cost people the tax deferral.
Talk to a 1031 specialistExplore 1031 basics
22 guides across 5 topic shelfs.
Qualifying property
9 guidestop1031.com Research · 9 min read
1031 Exchange for Commercial Property
Office, retail, industrial, medical and mixed-use buildings qualify for a 1031 exchange under the same rules as rentals.
1031 Exchange for Vacant Land
Vacant land qualifies for a 1031 exchange when you hold it for investment or use it in a business, not when you hold it to subdivide and sell.
1031 Exchange for Farmland and Agricultural Property
Farmland, permanent improvements and growing crops qualify for a 1031 exchange; equipment, livestock and harvested crops don't.
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.
"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
5 guides1031 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
3 guides1031 Exchange and Depreciation: The Complete Guide
Depreciation doesn't restart in a 1031 exchange. The old schedule carries over to the replacement, and only the extra money you invest starts a new one.
1031 Exchange and Inheritance: Step-Up in Basis and Estate Planning
Exchange during life and the deferred gain can disappear at death: heirs inherit at a stepped-up basis, so the gain you deferred is never taxed as income.
1031 Exchange Boot Explained: Cash Boot, Mortgage Boot, and Hidden Boot
Boot is any cash, debt relief, or non-real-estate value you receive in a 1031 exchange. It is taxed up to your gain; the rest of the exchange stays deferred.
Ownership & edge cases
3 guidesWhat Happens to a 1031 Exchange When the Owner Dies?
If an owner dies after finishing a 1031 exchange, heirs usually inherit at a stepped-up basis.
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
2 guides1031 Exchange Examples: 6 Real-World Scenarios
Six illustrative 1031 exchanges with the numbers worked out: a rental-to-duplex trade, a move into net lease, one-into-three, a retiring landlord into DSTs, a…
"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.
Done reading? The directory is where it gets real.
179 active 1031 DST offerings in one table, built from SEC filings and public records.