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Real Estate

Fill out 8824 (Like-Kind Exchanges) online

Form 8824 reports like-kind exchanges of business or investment real property under Section 1031 of the Internal Revenue Code. A 1031 exchange allows you to defer capital gains tax by reinvesting the proceeds from a property sale into a similar ("like-kind") property within strict time limits.

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How to fill out 8824 (Like-Kind Exchanges)

1

Describe the properties exchanged

Enter a description of the property given up (relinquished property) and the property received (replacement property), including dates of transfer, identification, and receipt.

2

Calculate the exchange

Enter the fair market value of the like-kind property received, the adjusted basis of the property given up, and any cash or non-like-kind property (boot) received or paid.

3

Determine recognized gain

If you received boot (cash, debt relief, or non-like-kind property), calculate the recognized gain. You must recognize gain to the extent of boot received, but not more than the realized gain.

4

Calculate basis of replacement property

Determine the basis of the replacement property, which equals the adjusted basis of the relinquished property plus any gain recognized, minus any boot received, plus any boot paid.

About 8824 (Like-Kind Exchanges)

Who needs this form

Real estate investors and business property owners who sold investment or business-use real property and acquired like-kind replacement property through a Section 1031 exchange. The exchange must be completed within 180 days of the sale.

Where to submit

File with the IRS as part of your annual federal income tax return (Form 1040 or applicable business return). File for the tax year in which the exchange began, even if it is not yet complete.

Source and content freshness

Official source (www.irs.gov)
  • Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.

Common mistakes to avoid

  • Missing the 45-day identification deadline for replacement properties
  • Missing the 180-day deadline to close on the replacement property
  • Receiving cash or non-like-kind property ("boot") without recognizing the taxable gain
  • Using the property primarily as a personal residence rather than for investment or business
  • Not using a qualified intermediary (directly receiving proceeds disqualifies the exchange)

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Can I exchange a rental property for a different type of real estate?
Yes. Under Section 1031, "like-kind" for real estate is very broad. You can exchange an apartment building for vacant land, a commercial office for a rental house, or farmland for a shopping center. The key requirement is that both properties must be held for investment or business use. You cannot exchange your personal residence or property held primarily for sale (e.g., a house you flipped). If you sell business property without a 1031 exchange, report the sale on Form 4797.

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