Plain-English, source-cited guides to 1031 exchanges: federal rules, state-by-state tax treatment, deadlines, and qualified intermediaries.https://start1031.com/en-ushttps://start1031.com/blog/educational/1031-exchange-180-day-rule/https://start1031.com/blog/educational/1031-exchange-180-day-rule/The 1031 exchange 180-day rule ends at the earlier of 180 days after transfer or your tax return due date. Learn the extension trap and disaster relief.Sat, 11 Jul 2026 00:00:00 GMThttps://start1031.com/blog/educational/1031-exchange-45-day-rule/https://start1031.com/blog/educational/1031-exchange-45-day-rule/The 45-day rule requires you to identify replacement property in writing by midnight of day 45 after closing — no weekend extensions. Here's how it works.Sat, 11 Jul 2026 00:00:00 GMThttps://start1031.com/blog/educational/1031-exchange-and-depreciation-recapture/https://start1031.com/blog/educational/1031-exchange-and-depreciation-recapture/A full 1031 exchange defers depreciation recapture along with capital gain. Learn the 25% unrecaptured §1250 rate, §1245 rules, and what triggers tax.Sat, 11 Jul 2026 00:00:00 GMThttps://start1031.com/blog/educational/1031-exchange-and-primary-residence/https://start1031.com/blog/educational/1031-exchange-and-primary-residence/You can't 1031 exchange a primary residence, but conversion strategies and the Section 121 exclusion can still cut the tax. Rules, safe harbors, and traps.Sat, 11 Jul 2026 00:00:00 GMThttps://start1031.com/blog/educational/1031-exchange-calculator/https://start1031.com/blog/educational/1031-exchange-calculator/Free 1031 deadline calculator: enter your closing date to get your exact 45-day identification and 180-day purchase deadlines, plus the rules behind them.Sat, 11 Jul 2026 00:00:00 GMThttps://start1031.com/blog/educational/1031-exchange-companies/https://start1031.com/blog/educational/1031-exchange-companies/How to vet a 1031 exchange company (qualified intermediary): fund safeguards, bonding, E&O insurance, fees, red flags, and the questions to ask.Sat, 11 Jul 2026 00:00:00 GMThttps://start1031.com/blog/educational/1031-exchange-delaware-statutory-trust/https://start1031.com/blog/educational/1031-exchange-delaware-statutory-trust/How DSTs work in a 1031 exchange: why they qualify under Rev. Rul. 2004-86, the seven deadly sins, honest pros and cons, and the 721 UPREIT exit.Sat, 11 Jul 2026 00:00:00 GMThttps://start1031.com/blog/educational/1031-exchange-form-8824/https://start1031.com/blog/educational/1031-exchange-form-8824/Form 8824 reports a 1031 exchange to the IRS in the year of transfer. Plain-English walkthrough of Parts I-III, filing deadlines, and common mistakes.Sat, 11 Jul 2026 00:00:00 GMThttps://start1031.com/blog/educational/1031-exchange-inherited-property/https://start1031.com/blog/educational/1031-exchange-inherited-property/Inherited property gets a stepped-up basis under IRC 1014, so heirs often owe little tax without a 1031. Learn when an exchange still helps — and why.Sat, 11 Jul 2026 00:00:00 GMThttps://start1031.com/blog/educational/1031-exchange-second-home/https://start1031.com/blog/educational/1031-exchange-second-home/A second home held for personal use doesn't qualify for a 1031 exchange. Learn the Rev. Proc. 2008-16 safe harbor and how to convert a vacation home first.Sat, 11 Jul 2026 00:00:00 GMThttps://start1031.com/blog/educational/cost-of-doing-a-1031-exchange/https://start1031.com/blog/educational/cost-of-doing-a-1031-exchange/What a 1031 exchange costs: published QI fees for forward and reverse exchanges, who earns interest on exchange funds, and which closing costs qualify.Sat, 11 Jul 2026 00:00:00 GMThttps://start1031.com/blog/educational/partial-1031-exchange/https://start1031.com/blog/educational/partial-1031-exchange/A partial 1031 exchange lets you take cash out and defer the rest — the boot is taxable up to your gain. Rules, basis math, and a worked example.Sat, 11 Jul 2026 00:00:00 GMThttps://start1031.com/blog/educational/related-party-1031-exchange-rules/https://start1031.com/blog/educational/related-party-1031-exchange-rules/IRC §1031(f) requires both related parties to hold exchanged property for two years or the deferral is lost. Who counts as related, exceptions, Form 8824.Sat, 11 Jul 2026 00:00:00 GMThttps://start1031.com/blog/educational/what-is-a-reverse-1031-exchange/https://start1031.com/blog/educational/what-is-a-reverse-1031-exchange/A reverse 1031 exchange lets you buy replacement property before selling. Learn the Rev. Proc. 2000-37 safe harbor, EAT structure, deadlines, and risks.Sat, 11 Jul 2026 00:00:00 GMThttps://start1031.com/blog/educational/what-is-boot-in-a-1031-exchange/https://start1031.com/blog/educational/what-is-boot-in-a-1031-exchange/Boot is any non-like-kind value received in a 1031 exchange — leftover cash or debt relief. It's taxable up to your realized gain. Learn how it works.Sat, 11 Jul 2026 00:00:00 GMThttps://start1031.com/blog/educational/what-qualifies-for-a-1031-exchange/https://start1031.com/blog/educational/what-qualifies-for-a-1031-exchange/Only real property held for investment or business use qualifies for a 1031 exchange. See what's eligible, what's excluded, and the vacation-home safe harbor.Sat, 11 Jul 2026 00:00:00 GMThttps://start1031.com/blog/educational/1031-exchange-across-state-lines/https://start1031.com/blog/educational/1031-exchange-across-state-lines/Federal 1031 rules work in all 50 states, but state tax doesn't vanish. Learn the four clawback states, nonresident withholding, and filing requirements.Sat, 11 Jul 2026 00:00:00 GMThttps://start1031.com/1031-exchange/https://start1031.com/1031-exchange/A 1031 exchange lets real estate investors defer capital gains tax by reinvesting sale proceeds into like-kind property. Learn the 45/180-day rules, what qualifies, and how to do one.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/alabama/https://start1031.com/states/alabama/Alabama 1031 exchange guide for 2026. 5% state income tax, nonresident withholding exemptions (Form NR-AF3), low property taxes & QI requirements.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/arizona/https://start1031.com/states/arizona/2026 Arizona 1031 exchange guide with 2.5% tax rate details. Learn state rules, deadlines, QI requirements & tax strategies.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/alaska/https://start1031.com/states/alaska/Alaska 1031 exchange guide for 2026. No state income tax, seasonal timing strategies, permafrost considerations, remote property access rules & environmental assessments.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/arkansas/https://start1031.com/states/arkansas/Complete 2026 guide to 1031 exchanges in Arkansas. State tax rules, exchange deadlines, qualified intermediaries & investment tips.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/california/https://start1031.com/states/california/2026 California 1031 exchange guide. Understand clawback tax rules, state requirements & timelines. Expert tips for California investors.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/colorado/https://start1031.com/states/colorado/2026 Colorado 1031 exchange guide with 4.4% tax rate details. Learn state rules, deadlines, QI requirements & tax strategies.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/connecticut/https://start1031.com/states/connecticut/Connecticut 1031 exchange guide for 2026. 6.99% top income tax rate, exchange facilitator law protecting QI-held funds, conveyance taxes up to 2.25%, shoreline property rules.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/delaware/https://start1031.com/states/delaware/Complete 2026 guide to 1031 exchanges in Delaware. State tax rules, exchange deadlines, qualified intermediaries & investment tips.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/florida/https://start1031.com/states/florida/Florida 1031 exchange guide for 2026. Zero state income tax on capital gains, documentary stamp tax rates, hurricane considerations & vacation rental rules.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/georgia/https://start1031.com/states/georgia/Complete 2026 guide to 1031 exchanges in Georgia. State tax rules, nonresident withholding exemption, exchange deadlines, and qualified intermediaries.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/hawaii/https://start1031.com/states/hawaii/Complete 2026 guide to 1031 exchanges in Hawaii. HARPTA withholding exemption, state tax rules, exchange deadlines & common pitfalls.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/idaho/https://start1031.com/states/idaho/Complete 2026 guide to 1031 exchanges in Idaho. State tax rules, exchange deadlines, qualified intermediaries & investment tips.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/illinois/https://start1031.com/states/illinois/2026 Illinois 1031 exchange guide with 4.95% tax rate details. Learn state rules, deadlines, QI requirements & tax strategies.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/indiana/https://start1031.com/states/indiana/Indiana 1031 exchange guide for 2026. 2.95% flat state income tax, no nonresident withholding, no state transfer tax, constitutional property tax caps & 156 Opportunity Zones.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/iowa/https://start1031.com/states/iowa/Iowa 1031 exchange guide for 2026. Flat 3.8% state income tax rate (down from 5.7% in 2024), agricultural land exchange considerations, no nonresident withholding.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/kansas/https://start1031.com/states/kansas/Kansas 1031 exchange guide for 2026. No real estate transfer tax, no non-resident withholding, 5.58% top income tax rate, and full conformity with federal Section 1031 rules.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/kentucky/https://start1031.com/states/kentucky/2026 Kentucky 1031 exchange guide with the current 3.5% flat tax rate. Learn state rules, deadlines, transfer tax & reporting requirements.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/louisiana/https://start1031.com/states/louisiana/Louisiana 1031 exchange guide: conforms to federal deferral, flat 3% income tax on gains (2025), no clawback, no transfer tax. Rules, timeline, community property.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/maine/https://start1031.com/states/maine/Maine 1031 exchange guide: state conforms to federal deferral, no clawback, but a 2.5% nonresident real estate withholding (Form REW-1) applies. Rates, forms, timeline.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/maryland/https://start1031.com/states/maryland/Maryland 1031 exchange guide: state conforms to federal deferral, 8.75% nonresident withholding with a 1031 exemption via Form MW506AE, no clawback.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/massachusetts/https://start1031.com/states/massachusetts/Massachusetts 1031 exchange guide: conforms to federal deferral but claws back gain on out-of-state property (830 CMR 62.5A.1). Rates, withholding, deed excise.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/michigan/https://start1031.com/states/michigan/Michigan 1031 exchange guide: state conforms to federal deferral, no clawback, flat 4.25% income tax on any recognized gain, plus transfer tax and timeline.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/minnesota/https://start1031.com/states/minnesota/Minnesota 1031 exchange guide: state conforms to federal deferral, no clawback, but taxes gains as ordinary income up to 9.85% and charges deed tax.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/mississippi/https://start1031.com/states/mississippi/Mississippi 1031 exchange guide: state conforms to federal rules, no clawback, flat 4% income tax in 2026, 5% nonresident withholding with a 1031 affidavit exemption.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/montana/https://start1031.com/states/montana/Montana 1031 exchange guide: the state conforms for deferral but claws back Montana-source gain when you exchange into out-of-state property. Rates, withholding.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/missouri/https://start1031.com/states/missouri/Missouri conforms to federal 1031 rules and now exempts individual capital gains (HB 594). No clawback, no statewide transfer tax. Rates, forms, timeline.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/nebraska/https://start1031.com/states/nebraska/Nebraska 1031 exchange guide: conforms to federal Section 1031, no clawback, no nonresident withholding. Rates, documentary stamp tax, timeline, and forms.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/nevada/https://start1031.com/states/nevada/Nevada 1031 exchange guide: no state income tax on capital gains, so federal deferral is what matters. Real Property Transfer Tax, timeline, and rules explained.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/new-hampshire/https://start1031.com/states/new-hampshire/New Hampshire has no personal income tax on capital gains, so a home-state 1031 exchange defers only federal tax. No clawback. Transfer tax and rules explained.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/new-jersey/https://start1031.com/states/new-jersey/New Jersey conforms to federal 1031 rules and has no clawback, but nonresident sellers face a GIT/REP estimated tax payment. Rates, forms, timeline.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/new-mexico/https://start1031.com/states/new-mexico/New Mexico conforms to federal 1031 rules with no clawback. Gains taxed as ordinary income up to 5.9%, plus a limited capital-gains deduction. No transfer tax.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/new-york/https://start1031.com/states/new-york/New York 1031 exchange guide: NY conforms to federal §1031, no clawback. Nonresident IT-2663 withholding, transfer tax, top 10.9% rate, and the timeline.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/north-carolina/https://start1031.com/states/north-carolina/How North Carolina taxes 1031 exchanges: flat 3.99% income tax on deferred gain, full federal conformity, no nonresident sale withholding.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/north-dakota/https://start1031.com/states/north-dakota/North Dakota 1031 exchange guide: state conforms via federal taxable income, low 0-2.5% rates, 40% LTCG exclusion, no clawback, no transfer tax.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/ohio/https://start1031.com/states/ohio/Ohio 1031 exchange guide: the state conforms to federal like-kind rules, has no clawback, and taxes gains at its flat 2.75% top rate. Fees, timeline, forms.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/oklahoma/https://start1031.com/states/oklahoma/How Oklahoma taxes 1031 exchanges in 2026: state conformity, the Oklahoma capital gain deduction, documentary stamp tax, and deadlines.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/oregon/https://start1031.com/states/oregon/Oregon 1031 exchange guide: state conforms for deferral but claws back deferred gain on out-of-state property via Form OR-24. Rates, withholding, timeline.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/pennsylvania/https://start1031.com/states/pennsylvania/Complete 2026 guide to 1031 exchanges in Pennsylvania. State tax rules, exchange deadlines, qualified intermediaries & investment tips.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/puerto-rico/https://start1031.com/states/puerto-rico/How 1031 exchanges work for Puerto Rico real estate. Puerto Rico has its own tax system, so treatment depends on residency and the source of the gain.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/rhode-island/https://start1031.com/states/rhode-island/Complete 2026 guide to 1031 exchanges in Rhode Island. State tax rules, exchange deadlines, qualified intermediaries & investment tips.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/south-carolina/https://start1031.com/states/south-carolina/How South Carolina taxes 1031 exchanges: state conforms to federal 1031, 44% capital-gain deduction, nonresident withholding on gain, no clawback.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/south-dakota/https://start1031.com/states/south-dakota/Complete 2026 guide to 1031 exchanges in South Dakota. No State Income Tax means maximum tax deferral. Learn rules, deadlines & find QIs.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/tennessee/https://start1031.com/states/tennessee/Complete 2026 guide to 1031 exchanges in Tennessee. No Income Tax on Gains means maximum tax deferral. Learn rules, deadlines & find QIs.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/texas/https://start1031.com/states/texas/Complete 2026 guide to 1031 exchanges in Texas. No State Income Tax means maximum tax deferral. Learn rules, deadlines & find QIs.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/utah/https://start1031.com/states/utah/2026 Utah 1031 exchange guide with 4.45% flat tax rate details. Learn state rules, deadlines, QI requirements & tax strategies.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/vermont/https://start1031.com/states/vermont/Complete 2026 guide to 1031 exchanges in Vermont. State tax rules, exchange deadlines, qualified intermediaries & investment tips.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/virginia/https://start1031.com/states/virginia/Complete 2026 guide to 1031 exchanges in Virginia. State tax rules, exchange deadlines, qualified intermediaries & investment tips.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/washington/https://start1031.com/states/washington/Complete 2026 guide to 1031 exchanges in Washington. No state income tax means only federal gains to defer. Learn QI rules, REET, and deadlines.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/west-virginia/https://start1031.com/states/west-virginia/Complete 2026 guide to 1031 exchanges in West Virginia. State tax rules, exchange deadlines, qualified intermediaries & investment tips.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/wisconsin/https://start1031.com/states/wisconsin/Complete 2026 guide to 1031 exchanges in Wisconsin. State tax rules, exchange deadlines, qualified intermediaries & investment tips.Fri, 10 Jul 2026 00:00:00 GMThttps://start1031.com/states/wyoming/https://start1031.com/states/wyoming/Complete 2026 guide to 1031 exchanges in Wyoming. No State Income Tax means maximum tax deferral. Learn rules, deadlines & find QIs.Fri, 10 Jul 2026 00:00:00 GMT