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

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 ...

A 1031 exchange can make it possible for ... independent person or company who will produce a written agreement that facilitates the exchange and hold the funds from the initial sale, similar ...

CHICAGO, May 28, 2025 /PRNewswire/ -- Investment Property Exchange Services, Inc. (IPX1031), the national leader in 1031 Qualified Intermediary ... does not imply any form of partnership, agency ...

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 ...

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 ...

In the context of a 1031 exchange, “boot” refers to the portion of a transaction that doesn’t meet the tax-free criteria and thus becomes subject to immediate capital gains tax. Forms of ...

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 ...

For the second time in four years, President Biden has proposed to change the Section 1031 like-kind exchange provision in the U.S. tax code. Changing 1031 exchange rules could have negative ...