What is a 1031 Exchange?
A 1031 exchange, also known as a like-kind exchange or a tax-deferred exchange, is a provision in the U.S. Internal Revenue Code that allows real estate investors to defer paying capital gains taxes when they sell an investment property and reinvest the proceeds into another similar property. The term "1031 exchange" comes from Section 1031 of the Internal Revenue Code.
- To qualify for a 1031 exchange, both the property being sold (relinquished property) and the property being acquired (replacement property) must meet certain criteria:
- Like-Kind Property:
The properties involved in the exchange must be of "like-kind," which means they should be of the same nature or character. In the context of real estate, this is a broad definition and typically refers to any type of investment property held for business or investment purposes.
- Investment or Business Use: Both the relinquished property and the replacement property must be held for investment or business purposes. Personal residences or properties primarily held for personal use do not qualify.
- Timelines:
The exchange must follow specific timelines. Once the relinquished property is sold, the investor has 45 days to identify potential replacement properties. Within 180 days from the sale of the relinquished property (or the due date of the investor's tax return, whichever is earlier), the investor must acquire one or more of the identified replacement properties.
- Qualified Intermediary:
The exchange must be facilitated by a qualified intermediary (QI) who holds the funds from the sale of the relinquished property and uses them to purchase the replacement property. The investor cannot have direct access to the funds without triggering a taxable event.
By utilizing a 1031 exchange, real estate investors can defer paying capital gains taxes that would have otherwise been due upon the sale of the relinquished property. The tax liability is deferred until the investor eventually sells the replacement property without performing another 1031 exchange. At that point, the accumulated capital gains tax would become due.