The 180-Day Deadline, and the Trap Inside It
Your exchange period can end well before day 180 if your tax return is due first, and a lot of investors find that out too late.
August 18, 2026 · 7 min
Rules & Deadlines
The 1031 Exchange Rules in 2026, Start to Finish
Nothing structural changed this year. Here is the whole rulebook as it currently stands, and the three proposals that would alter it if they ever passed.
August 4, 2026 · 9 min read
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The 180-Day Deadline, and the Trap Inside ItThe 45-Day Rule Is Stricter Than Most People RealiseThe 1031 Exchange Rules in 2026, Start to FinishDepreciation Recapture Is the Bill People ForgetBoot: The Quiet Way a Deferral Turns TaxableReverse Exchanges: Buying Before You SellImprovement Exchanges: Spending the Difference
1031 Exchange News Today
Reporting and analysis on the 1031 exchange: the deadlines that end one, the tax it defers, the structures that carry it, and the states that treat it differently. Written for investors running a 1031 exchange this year rather than reading about one.
This week
15 stories
The 45-Day Rule Is Stricter Than Most People Realise
It is not a soft deadline, there is no extension for a weekend, and an email to your agent does not count as identification.
August 11, 2026 · 8 min
Depreciation Recapture Is the Bill People Forget
It is taxed at 25%, it is separate from capital gains, and on a long-held rental it is frequently the largest line on the return.
July 28, 2026 · 8 min
Also today
The number nobody quotes
Your intermediary earns interest on your money for 180 days. At most firms, they keep all of it.
On a $2,000,000 exchange held four months, the float is worth roughly $26,000. The setup fee you were arguing about was $1,200.
Read the reportingMore reporting
The 721 Exchange, and Why It Only Works Once
Rolling into an UPREIT gives you liquidity and diversification. It also ends your ability to keep exchanging, permanently.
June 23, 2026 · 8 min
Rental Property Is the Textbook 1031 Case
Held for investment, sold at a gain, replaced with something similar. Most rental exchanges are straightforward, and the ones that fail fail for the same three reasons.
June 16, 2026 · 8 min
You Cannot 1031 Your Home, With Two Exceptions
A primary residence is not held for investment, so it does not qualify. But the boundary between a home and a rental is more porous than it sounds.
June 9, 2026 · 8 min
Vacation Homes Sit in the Grey Zone
Revenue Procedure 2008-16 drew a safe harbour around second homes. Outside it, the answer depends on how you actually used the place.
June 2, 2026 · 7 min
Texas and Florida: No Income Tax, Other Costs
Neither state taxes the gain, which makes them popular exchange destinations. Both have transfer and recording quirks worth pricing before you sign.
May 19, 2026 · 7 min
What Actually Happens When an Exchange Fails
The gain becomes taxable, but not always in the year you expect. Sometimes a failed exchange straddling year end is better than a completed one.
May 12, 2026 · 8 min
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Rules & Deadlines
4The statutory machinery: identification windows, completion windows, and what happens when one is missed.
Read the sectionTax Mechanics
2Boot, basis, recapture and the arithmetic that decides what a deferral is actually worth.
Read the sectionStructures
4Reverse exchanges, improvement exchanges, Delaware Statutory Trusts and the 721 roll-up.
Read the sectionProperty Types
3What qualifies, what does not, and the edge cases that come up most often.
Read the sectionState Guides
2Where state law diverges from federal, and the clawback rules that catch people out.
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