California Will Follow Your Gain Out of State
You can exchange a California property for one in Texas. California still expects to be paid when you eventually cash out, and it files a form to remember.
May 26, 2026 · 8 min
Updated September 9, 2026
Published by Easy1031, a qualified intermediary
Section
Where state law diverges from federal, and the clawback rules that catch people out.
2 articles
You can exchange a California property for one in Texas. California still expects to be paid when you eventually cash out, and it files a form to remember.
May 26, 2026 · 8 min
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
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Easy1031 publishes this site. It charges nothing to set up a standard forward exchange, and pays you a share of the interest earned on your funds while it holds them.