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… Section 1031 Exchanges, also known as Like-Kind Exchanges, are among … the path toward the sale of an investment or business use property, and to engage the services of a Qualified Intermediary, such as Accruit, before the first …
… 22, 2016 mentions limitation of gain deferral under Section 1031 exchanges, expected to be similar to the …
… diversification, mortgage interest deduction, and 1031 tax deferment are a few. However, not everyone has the … realities of owning real estate - grounds maintenance, property up-keep, and leasing – are not an issue for … and the company sponsoring the DST or TIC, and engage a qualified intermediary for your like-kind exchange. … …
… related tax returns.  For those owners who have completed a 1031 like-kind exchange, a Form 8824 will need to be … owners to report the deferral of gains through Section 1031 tax deferred exchange transactions To allow certain … Gain or (Loss), Recognized Gain, and Basis of Like-Kind Property Received Part IV – Deferral of Gain From Section …
… taxpayer’s tax return for the year of the transfer (See §1.1031(k)-1(b)(2)(ii); or (b) one year (See section 7508A(a)). … be deemed to be the beginning date of disaster relief for 1031 exchanges and that each day of the disaster period from … please contact your exhange manager or call us at 800-237-1031. … The FEA issued its second joint letter dated April …
… relief pertaining specifically to a taxpayer engaged in a 1031 Exchange is as follows: “Affected Taxpayers”, those who … applies regardless of the date the Relinquished Property was transferred (or the parked property acquired by … tax or compliance advice. Accruit performs the duties of Qualified Intermediary, and as such does not offer or sell …
… Replacement Calculator To receive full tax deferral using a 1031 exchange, a rule of thumb is the Exchanger must “trade … equal to any debt paid off upon sale of the Relinquished Property. Alternatively, the debt match requirement can be … Closing Costs) $ Loan Payoff Amount $ Exchange Funds to Qualified Intermediary $ Loan to Value of Sold Property  %   …
… entitled to relief regardless of where the relinquished property or replacement property is located. Affected  … within the meaning of Treasury Regulations Section 1.1031(k)-1(a); The "Old Asset”, property or properties given … tax or compliance advice. Accruit performs the duties of a Qualified Intermediary, and as such does not offer or sell …

1031 Exchange Knowledge Base

RECENT BLOG POSTS

Video: What is a Leasehold Improvement Exchange?
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This video explains how Exchangers can utilize a 1031 Exchange to complete improvements or build new construction on land held by ...
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A land trust is one way in which real estate can be held in certain states, it separates legal title ...
Video: 1031 Exchange: 75% or "Substantially the Same" Rule
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In a 1031 Exchange you must identify your potential Replacement Property by Day 45. But, what happens if you acquire a fractional ...
IRS Announces Tax Relief for Tennessee and Arkansas Taxpayers Impacted by Severe Storms
04/14/25
In response to the destruction caused by severe storms, straight-line winds, tornadoes and flooding, the IRS has announced extended tax ...
Considerations for No Fee 1031 Exchanges
04/08/25
While the idea of getting something for nothing may sound enticing, it isn’t reality in most situations, and 1031 Exchanges ...
Partial 1031 Exchanges: Cashing Out a Portion of the Sale Proceeds
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To fully defer associated taxes in a 1031 Exchange, Exchangers must exchange up or equal in value by reinvesting net equity ...
Celebrating 25 Years of Accruit: A Journey of Transformation and Growth
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As Accruit celebrates its 25th anniversary, we reflect on our evolution and growth. Under the leadership of Brent Abrahm, the ...
Considerations for 1031 Exchanges Involving Foreign Property
03/18/25
A 1031 Exchange allows Exchangers to defer associated taxes when exchanging one investment property for another. While foreign property may be ...
IRS Announces Tax Relief for West Virginia Taxpayers Impacted by Severe Storms
03/14/25
The IRS has issued tax relief for West Virginia residents or business owners, in multiple counties, that have been impacted ...
Disaster Extensions and 1031 Exchanges
03/13/25
The deadlines imposed by IRC Section 1031 and the corresponding Regulations are static, with no ability for Exchangers to apply for ...
The Future of Sustainable Real Estate: Leveraging 1031 Exchanges for Green Investments
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