Form 8824-2025

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Form 8824 is a tax form used by the Internal Revenue Service (IRS) for reporting like-kind exchanges of property, including real and personal property. It outlines the necessary information required to document the exchange, such as descriptions of properties given up and received, dates of transactions, and details regarding related party exchanges. The form also includes sections for calculating realized gains or losses, recognized gains, and deferral of gain under specific conflict-of-interest sales provisions.

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What type of property qualifies for a tax-deferred exchange?

The property must be a business or investment property, which means that it cant be personal property. Your home wont qualify for a 1031 exchange. However, a single-family rental property that you own could be exchanged for commercial rental property.

What qualifies as a tax-free exchange?

A tax-free exchange under Section 1031 (1031) of the Internal Revenue Code (IRC) occurs when a person (Exchangor) desires to sell property (Relinquished Property) and replace it with similar, or like-kind, property (Replacement Property) almost immediately.

How do I report a 1031 exchange on form 8824?

IRS Form 8824 requires that you provide the IRS with the description of your relinquished and replacement properties, the date your relinquished property was acquired by and conveyed to the buyer, the date the like-kind replacement property was identified to your Qualified Intermediary by you, and the date the like-

What is the form 8824 used for?

Use Parts I, II, and III of Form 8824 to report each exchange of business or investment property for property of a like kind. Certain members of the executive branch of the Federal Government and judicial officers of the Federal Government use Part IV to elect to defer gain on conflict-of-interest sales.

What is the downside of a 1031 exchange?

Potential Risks Businesses should be aware that the 1031 exchange has an identification period of 45 days from the sale of their relinquished property to identify a potential replacement property or properties depending on the value of the previous property.

form 8824 worksheet

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Do I need to report a 1031 exchange on my tax return?

How do you report Section 1031 Like-Kind Exchanges to the IRS? You must report an exchange to the IRS on Form 8824, Like-Kind Exchanges and file it with your tax return for the year in which the exchange occurred.

What happens if you dont file Form 8824?

What happens if I do not file Form 8824? There are no penalties for failure to file Form 8824 but there are consequences. For starters, you cant defer capital gains tax. This means that the exchange may be treated as a sale transaction subject to capital gains tax.