Not All Real Estate Qualifies for 1031 Exchange
Posted on April 18th, 2026 in Uncategorized | No Comments »
A 1031 exchange defers taxes but excludes certain property types and transaction structures.
Personal-use properties like vacation homes, primary residences, and land improvements often fail.
Related-party exchanges face scrutiny; flips and dealer inventory generally do not qualify.
Partnership interests usually cannot be exchanged; careful planning and seasoning are required.
Only US real estate qualifies; rental documentation and investment intent defend eligibility.