If you started a 1031 exchange in 2025 and are planning to complete the exchange in 2026, there are some important considerations you need to keep in mind. These considerations relate primarily (but not exclusively) to the...
Author: 1031 National Services
What Are the Requirements for a 1031 Exchange in 2026?
January 16, 2026
Conducting a 1031 exchange (or “like-kind exchange”) remains a viable tax deferral strategy for businesses and real estate investors in 2026. Eligible companies and individuals that conduct like-kind exchanges can defer...
What is the “Same Taxpayer” Rule for a Like-Kind Exchange?
December 31, 2025
Like-kind exchanges under Section 1031 of the Internal Revenue Code are subject to several strict rules. Taxpayers seeking to conduct like-kind exchanges must strictly comply with these rules, and they must be prepared to...
What Qualifies as “Boot” in a 1031 Exchange?
December 17, 2025
Conducting a 1031 exchange provides the ability to indefinitely defer federal tax liability on realized gain from the sale of an appreciated piece of real estate. However, this indefinite tax deferral only applies to sale...
The Meaning of Indefinite Tax Deferral: When Do You Pay Tax After a 1031 Exchange?
November 28, 2025
The primary reason to conduct a 1031 exchange is that doing so provides access to indefinite tax deferral. Typically, when a taxpayer sells a property for more than its purchase price, the gain realized at the time of sale is...
Important Pitfalls to Avoid When Preparing for a 1031 Exchange
November 14, 2025
Conducting a 1031 exchange can afford significant and long-term tax benefits. However, mistakes during the exchange process can disqualify transactions from eligibility for indefinite tax deferral. As a result, an informed...
Conducting a 1031 exchange provides the opportunity to secure indefinite tax deferral at the federal level—and this allows real estate investors and businesses to reinvest proceeds that would otherwise be paid to the...
Conducting a 1031 exchange provides an opportunity to indefinitely defer federal tax liability on gain from the sale of a piece of real estate. To qualify for indefinite tax deferral, an exchange must meet several...
Should You Close Your Like-Kind Exchange Before the End of the Year?
September 30, 2025
With the end of 2025 fast approaching, many investors are starting to think about what they can do to minimize their tax bill next year. If you are considering (or in the process of conducting) a like-kind exchange, should...
5 Important Facts to Know for Your First 1031 Exchange
September 16, 2025
If you are preparing to conduct your first 1031 exchange, congratulations. Not only does this mean that you’ve made a profitable investment, but it also means that you are preparing to reinvest your profits for even greater...