1031 Exchange Rules by State

Four questions every state page answers

1. How is the gain taxed if you simply sell? The state rate, bracket structure or lack of an income tax, and any capital gains exclusion the state allows.
2. What is withheld at closing? Nonresident and real-estate withholding rates, the form that claims the 1031 exemption, and who files it.
3. Does the state follow your deferred gain out of state? Claw-back and annual reporting rules where they exist, and a plain statement where they do not.
4. What does a DST mean for a seller there? How income from replacement property in other states is sourced and filed, and what the home state keeps taxing.

Each page lists the official sources it was checked against and the date of the last review. The federal rules that apply everywhere are explained on What is a 1031 exchange, eligibility and requirements and the 45- and 180-day deadlines.