A boot is an addition to the swap agreement that is not real ... and no gain or loss is recognized, the 1031 exchange must be reported on Form 8824, Like-Kind Exchanges. The form's instructions ...

How to Report 1031 Exchanges to the IRS You must notify the IRS of the 1031 exchange by compiling and submitting Form 8824 with your tax return in the year when the exchange occurred. The form ...

The intersection of real estate transactions and tax strategy has long been a focal point for investors seeking to optimize ...

Forbes contributors publish independent expert analyses and insights. Robert W. Wood is a tax lawyer focusing on taxes and litigation. This article is more than 10 years old. A 1031 exchange, also ...

and investors still need to properly report 1031 exchanges to the IRS. Multiple deadlines for enacting and reporting exchanges apply, and investors also need to use specific tax forms depending on ...

One of the most attractive real estate tax benefits available in the U.S. is the like-kind exchange, which is governed by Section 1031 of the Internal ... tax-free in the form of a cash-out ...

Unfortunately, real estate investors know that it comes with the same cost as most other forms of investment: taxes. Fortunately, unless Congress changes the 1031 exchange rules, which have been ...