Defer capital gains the right way.
Plain-English, source-cited guidance through the rules, deadlines, and mechanics of tax-deferred real estate exchanges — for every U.S. state.
Find your state
Federal rules are the same everywhere. What changes is the state layer: tax rates, withholding, transfer taxes, and clawbacks.
All 52 guides · How every state ranks for 1031 exchanges (2026)
Two deadlines, zero extensions
Both clocks start the day you close on the property you're selling — and they run at the same time. Miss either and the exchange fails.
Identification period
Days to identify replacement property, in writing, delivered to your qualified intermediary. No weekend or holiday extensions.
Exchange period
Days to close on the replacement property — or your tax-return due date with extensions, whichever comes first.
Start with the fundamentals
Boot: the taxable cash you didn't plan for
What counts as boot, how it gets taxed, and how to structure the exchange to avoid it.
Reverse exchanges, explained simply
Buying before you sell: how the safe harbor works and when the extra cost is worth it.
The 3-property rule vs. the 200% rule
The identification rules that decide what you can actually buy — and the mistakes that void them.
Every fact, cited to its source
We don't paraphrase from memory. We link to the primary authority behind each rule.
Primary sources only
Every rule links to its authority: IRC §1031, Treasury Regulations, IRS forms, and each state's Department of Revenue.
Verified state by state
All 52 guides are individually fact-checked against current statutes and DOR guidance, including mid-year law changes.
Honest dates
Every page shows when it was last updated — and the date changes only when the content actually does.