| With the booming property prices of recent | | | | investment properties.1031 exchanges must be |
| years, more and more people are finding | | | | completed within strict time limits. There is a 45 |
| themselves facing a large tax bill when they come | | | | day Identification Period from the transfer of the |
| to sell their investment properties. However, did | | | | old property, in which a replacement property |
| you realize that there is a perfectly legal way of | | | | must be identified. The 1031 exchange rules |
| deferring payment of such taxes by utilizing the | | | | stipulate that the exchange must be completed |
| advantageous 1031 tax code that was introduced | | | | within the 180 day Exchange Period.The 1031 |
| by the IRS in the early 1990s?A 1031 exchange is | | | | exchange real estate issues are complex, so it is |
| a way of deferring payment of capital gains tax | | | | imperative to seek professional advice from a tax |
| on certain types of real estate. Normally when an | | | | advisor or qualified intermediary who can assess |
| investment or business property is sold, capital | | | | your specific circumstances and explain other |
| gains tax has to be paid. However, with 1031 | | | | issues such as the reverse 1031 exchange or TiC |
| exchanges, by replacing the old property with a | | | | rules. With careful financial planning, you can |
| like kind property, within set time limits, payment | | | | reinvest your capital gains in future real estate |
| of capital gains tax can be avoided.Under the 1031 | | | | investments, thereby allowing you to leverage |
| exchange real estate rules, a seller must have | | | | your money more efficiently and to reap greater |
| held a property for at least one year and a day | | | | financial benefits.Caroline Smith is a regular |
| for it to qualify. Another requirement is that both | | | | contributor to 1031.ws - an online resource all |
| old (relinquished) and new (replacement) 1031 | | | | about 1031 exchanges, including information on the |
| exchange properties must be of a likekind - either | | | | 1031 exchange rule and the requirements of a |
| rental properties, vacant land, trade, business or | | | | 1031 tax exchange. |