Exchange Strategies
Strategies to defer capital gains by reinvesting in like-kind property.
Reverse Exchanges and Improvements Exchanges
Drop-and-swap
Converting to a Primary Residence
Delaware Statuatory Trusts (DSTs)
Reporting the Exchange
We help clients accurately report their 1031 exchange on IRS Form 8824, ensuring tax compliance.
Form 8824
Figuring Basis
Receiving Funds in the Following Year
Things You Should Know
Important things to know as a 1031 exchange investor—we’ve got you covered!
Identification
Depreciation
Important Definitions
Reinvestment
Same Taxpayer
Related Parties
1031 Law and Regulations
We provide the knowledge and support you need to navigate the laws and regulations of 1031 exchanges with confidence.
IRC 1031 (the law)
CFR 1.1031(k)-1 (Treasury Regulation)
Virginia Exchange Facilitators Act
Revenue Procedures and Court Cases
Maryland Nonresident Withholding & Exception
Vacation Properties
Vacation properties can qualify for a 1031 exchange if they meet specific use and rental requirements—know the rules to maximize your benefits!
1031 Classification of Second Homes
1031 Exchange of Vacation Property
Hurricanes and Like-Kind Exchanges
Vacation Home Revenue Procedure 2008-16
Calculate Your Gains
Realty Exchange Corporation’s Capital Gains Calculator estimates tax impact and reinvestment needs for a 1031 exchange.
Capital Gains Calculator
REC Documents
Every day we talk to potential clients about their particular situation. We also send them this guide on how to do a 1031 exchange.
Download our Guide “How To Do A 1031 Exchange Like A Pro”
Relinquished Assignment Addendum
Replacement Assignment Addendum
Exchange News
For years, our Exchange News has shared 1031 updates, client experiences, and industry insights.
Exchange News