Guides
1031 exchange guides & answers
Straight answers to the questions people actually ask about 1031 exchanges, written in plain English and grounded in primary IRS and federal sources. When you’re ready, we’ll match you with the right firm.
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Latest practical answers
Dated updates for questions where timing, market practice, or current source material matters.
Sep 15, 2026 · Choosing a provider
How to choose a Qualified Intermediary
Twelve questions to ask about fund custody, controls, experience, insurance, fees, and communication.
Sep 4, 2026 · Rules & deadlines
The three 1031 identification rules, explained
How the three-property, 200%, and 95% rules determine what you may identify by day 45.
Aug 21, 2026 · Compare options
DST vs. NNN property: which fits your 1031 exchange?
A practical comparison of passive DST ownership and direct triple-net property ownership.
Guide library
Costs & fees
How much does a 1031 exchange cost?
QI fees by exchange type, the hidden cost most people miss, and how to weigh it against the tax you defer.
Read the guideRules & deadlines
1031 exchange deadlines: the 45-day and 180-day rules
How the two clocks work, the identification rules, and exactly what happens if you miss a deadline.
Read the guideGetting started
How to do a 1031 exchange, step by step
The whole process in order, from engaging a QI to filing Form 8824.
Read the guideRules & deadlines
What is boot in a 1031 exchange?
The part of an exchange that gets taxed, cash vs. mortgage boot, and how to avoid it.
Read the guideEligibility
1031 exchanges and your home: primary residences and vacation homes
Why your home doesn't qualify, when a vacation home can, and how Section 121 fits in.
Read the guideReplacement property
1031 exchange alternatives: what to do if you can't find a property
DSTs, 721 UPREIT exchanges, and backup options when the 45-day clock is closing.
Read the guideReplacement property
DST 1031 exchange: pros and cons
Passive, institutional replacement property, its real trade-offs, and who it fits.
Read the guideExchange types
Reverse 1031 exchange: buying before you sell
How buying first works with an Exchange Accommodation Titleholder, when to use it, and the cost.
Read the guide