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Guidance by situation: what you are selling, who you are as a taxpayer, and what just happened. Each page says which replacement structure that situation usually needs and why.
Sellers rarely describe themselves as 'a 1031 exchanger'. They are a farm family that stopped farming, an executor with a rental in probate, a Canadian with a condo in Scottsdale, a dentist selling the building with the practice, or an investor whose DST is going full cycle. The rules bend differently for each of them.
Each page below starts from one of those situations, says which replacement structure it usually calls for, and links the rules behind the answer. If your situation is not here yet, the proposal form asks the questions that place it.
Who you are
1031 Exchange for Canadians Selling US Rental Property
The US side works; Canada taxes the gain the year you sell, in Canadian dollars, with no rollover for a rental. When an exchange still fits, and the FIRPTA steps.
Read1031 Exchange for Seniors: Planning the Final Exchange
The last exchange is the one your heirs inherit. What to swap, why it should be debt-free, where RMDs and accreditation fit, and who signs if you cannot.
ReadAdult Children Helping Aging Parents Sell a Rental: Power of Attorney, Capacity and the Exchange
Which of three roles you hold decides what you can sign. What a durable power must say, what the closing table may demand, and the clock that runs while they check.
ReadAre You a Dealer? How the IRS Decides Dealer Status and What It Does to a 1031 Exchange
Dealer status is decided property by property on seven factors, sales frequency first. What it costs a builder's exchange and how to keep investment property apart.
ReadBuying a DST Inside a Self-Directed IRA or Solo 401(k)
An IRA can buy a DST for cash through its custodian. Debt inside the trust creates taxable UBTI on Form 990-T, and RMDs need cash. All-cash trusts avoid most of it.
ReadCan You 1031 Exchange Stocks or Crypto? No, but an Opportunity Zone Fund Can Defer the Gain
Section 1031 covers real property only, so stock and crypto gains cannot be exchanged. An opportunity zone fund can defer the gain if you invest it within 180 days.
ReadDeveloper or Builder Retiring: Which Projects Can Go Into a 1031
A retiring builder's holdings split two ways: inventory held for sale, which section 1031 excludes, and rented projects, which can be exchanged into passive income.
ReadExchanging From One DST Into Another: How the Perpetual Exchange Works
A DST interest can be exchanged into another DST because you own the trust's real estate for tax purposes. The intermediary, identification and timing steps.
ReadHigh W-2 Income and No Depreciation: Where Bonus Depreciation Funds Fit
A fund's first-year loss is passive and cannot touch salary unless you are a real estate professional. Where it works: passive gains, K-1 income, a rental sale.
ReadInvesting Cash in a DST Without a 1031 Exchange
Cash buyers enter a DST with no intermediary or deadlines, take a cost basis and a fresh depreciation schedule, and report the income on Schedule E.
ReadSelling a Rental When You Are Not an Accredited Investor
If you fail the net worth and income tests, most DSTs will not take you. Your exchange still works: a whole property, a direct title security or a 506(b) offering.
ReadSnowbird Rental Owners Selling in Arizona or Florida: Both Countries' Rules
Count your US days first: residency decides who withholds and which return you file. Arizona and Florida take nothing at closing, FIRPTA takes 15%, Canada taxes now.
ReadSold a Business: Deferring the Gain Through an Opportunity Zone Fund
Goodwill and entity gains cannot be 1031 exchanged, but an opportunity zone fund takes them within 180 days. The K-1 start dates, the asset split and the building.
ReadStuck in a Legacy TIC: Exchanging Out When the Loan Matures
When a sponsored TIC's loan matures the co-owners must refinance, sell or default, and the first two need every signature. How a co-owner exchanges into a DST.
ReadUS Expats Living Abroad and Selling a US Rental: Exchange, Withholding and Reporting
A citizen abroad signs a non-foreign certification and skips FIRPTA, but the state may still withhold and the replacement income stays US-source. What to file where.
ReadWhen a TIC Group Wants Different Things: Partial Exits and Exchanges
When some co-owners want out and the rest keep the building, leavers sell undivided interests and exchange alone. Lender consent and family rules set the terms.
ReadYour DST Is Going Full Cycle: Cash Out, Exchange Again or 721
When your DST sells you have three doors: take the cash and pay every deferred layer, exchange again inside 45 and 180 days, or take REIT units if offered.
ReadYour First 1031 Exchange With Less Than $500,000 of Equity
Under $500,000 of equity, a first exchange turns on the net price you must replace, the three names you may identify, and one or two trusts that take your ticket.
ReadYour Sponsor Offered a 721 UPREIT: Should a DST Investor Take It or Exchange Again?
A 721 election trades your DST interest for operating partnership units: no tax now, no 1031 ever after. Five questions that decide units versus another exchange.
ReadWhat you are selling
Billboard, Solar and Pipeline Lease and Easement Buyouts: Exchanging the Proceeds
A perpetual easement is a sale of part of your land you can exchange. A term-of-years payment is rent. A pipeline taken under condemnation power opens section 1033.
ReadDentists Selling the Practice Building: Lease It, Sell It or Exchange It
A dental support organization buys the practice and wants a lease, not your building. Your three paths: lease with a purchase option, sell now, or exchange later.
ReadHotel and Motel Owners Exchanging Out: Franchise, PIP and the Whole-Transaction Sale
A hotel sells as one business: real estate, furniture, franchise and goodwill. What the franchise makes the buyer do, what FF&E costs, where the real estate goes.
ReadInherited the Farm but Not the Farming: Sell, Lease or Exchange
Heirs take the land at its date-of-death value, so an early sale is nearly tax-free. Hold it a few years under a cash lease and the exchange question returns.
ReadOwner-Occupied Duplex and Fourplex Sellers: Splitting Section 121 and Section 1031
Your unit takes the home-sale exclusion; the rented units can be exchanged. How the split works, when paying tax beats exchanging, and where the rental share goes.
ReadPhysicians Selling a Medical Office Building: Exchange, REPS and Depreciation
A practicing physician cannot use passive losses against practice income, and rent from a self-leased building is not passive. Where a 1031 and a bonus fund fit.
ReadRoyalty Income to Passive Real Estate: Exchanging Out of Oil and Gas
Royalty checks are ordinary income from a depleting asset. Selling a perpetual royalty is a capital gain you can exchange into rent that depreciates instead.
ReadSelling a Cell Tower Lease or Easement: What Qualifies for a 1031
A tower buyout papered as a perpetual or 30-year-plus easement is a sale of real property you can exchange. Papered as prepaid rent, it is ordinary income this year.
ReadSelling a Ranch or Livestock Operation: What Qualifies for a 1031 and What Does Not
Deeded land, corrals, wells and perpetual water rights can be exchanged. The herd, the machinery and a BLM permit cannot; a drought herd sale has its own deferral.
ReadSelling Farmland and Exchanging Into Passive Income
Farmland with little or no debt exchanges into an all-cash DST or net-leased building; the land and bins go through, the grain, machinery and CRP refund do not.
ReadSelling Mineral Rights: Can You 1031 Exchange Them?
Yes, if the interest is perpetual and your state treats minerals in place as real property. Term interests and carved-out payments cannot be exchanged.
ReadVeterinarians Selling the Clinic Building to a Corporate Buyer
Corporate buyers of veterinary practices want a long lease, employment and a non-compete, not your building. How to write the lease you will later sell and exchange.
ReadWhat happened
Executor Selling an Estate's Rental: Step-Up, Timing and Whether to Exchange at All
An estate's rental takes a date-of-death basis, so a quick sale has little gain to defer. An exchange earns its fee only when the value has grown since death.
ReadForced to Sell in a Condo Deconversion: Illinois and Florida Rules for Sellers and Your Exchange
In Illinois a 75% vote binds every owner; in Florida 80% approves and 5% can block. What objectors are paid, why section 1033 does not apply, and how to exchange.
ReadProperty Taken by Eminent Domain: Section 1033 and Replacement Options for Forced Sellers
From the first appraisal letter to the award: when the section 1033 clock starts, how much to reinvest, what counts as replacement and where a DST stands.
ReadSection 1033 Condemnation Award Replacement Property Rules and Timeline
The two replacement tests, severance damages and special assessments on a partial taking, the period arithmetic, the election and the amended-return duty.
ReadThe Owner Died Mid-Exchange: What the Executor Can Still Do About Completing It
The estate can finish an exchange the owner started, but only the estate, and only inside the original 180 days. How to get authority fast and what to sign.
ReadHave a sale in motion?
Tell us what you are selling and when it closes. An advisor will send a free proposal with replacement options that fit your deadlines and your state's rules.
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