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1031 IRC Exchange Requirements

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1031 IRC Exchange Requirement

To fully defer all capital gain taxes, the 1031 IRC exchange must meet four 1031 IRC Exchange Requirements:

Reinvest 100% of Proceeds: The value of the 1031 deferred tax real estate being purchased must be equal to or greater than the value of the investment property being sold.

  • Debt on replacement investment property is equal to or greater than the debt on the relinquished investment property.

  • Each exchange, including tenant in common exchanges, requires the use of a Qualified Intermediary to hold all proceeds of the transaction, prepare any paperwork, and answer any technical questions involved with the exchange.

  • Finally, a 1031 IRC exchange is defined as the exchange of any like kind investment property or investment properties for another like kind replacement investment property or investment properties. As such, all investment properties involved in the exchange must be qualified like kind investment properties in order to incur the benefits involved with any 1031 tenant in common exchange.




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