About Start1031

Start1031 is an independent educational resource for real estate investors who are considering a 1031 exchange. We publish plain-English guides to the federal rules, the state-by-state tax treatment, the deadlines, and the practical decisions (like how to choose a qualified intermediary) that decide whether an exchange succeeds.

Who runs this

Start1031 is published by Tom Granot. It is not a qualified intermediary, a broker-dealer, a law firm, or an accounting firm, and it does not hold or handle exchange funds. It is an information site. Where we can help you take the next step, we point you toward professionals who do that work.

How we write

1031 exchanges are a Your-Money-Your-Life topic: getting a rule wrong can cost an investor real money. So our editorial approach is simple and strict:

• We cite primary sources. Claims about the rules link to the underlying authority, such as IRC §1031, the Treasury Regulations, IRS Form 8824, and each state’s Department of Revenue.
• We date our pages. Every guide shows when it was last updated. State tax rates and rules change, and we note the year a figure applies to.
• We don’t invent numbers. We do not publish market statistics, success rates, or case studies that we cannot source. If we don’t have verified data for something, we say so and link to where you can find it.
• We separate education from advice. Nothing here is legal or tax advice for your specific situation. A 1031 exchange has real deadlines and real consequences; confirm your plan with a qualified tax professional or attorney before you act.

What you’ll find here

• A complete guide to how a 1031 exchange works: the 45-day and 180-day deadlines, what qualifies as like-kind, boot, and the reverse and improvement structures.
• State-by-state guides covering how each state taxes a deferred gain, clawback rules, nonresident withholding, and transfer taxes.
• A timeline calculator to estimate your identification and closing deadlines.

Contact

Questions or corrections? Email tom@granot.io. If you spot something on a page that looks out of date or wrong, tell us. Accuracy is the whole point.

This site is for educational purposes only and is not legal or tax advice.