1031 Exchange Tax Reporting Guide for 2025

A 1031 exchange must be reported in the tax year when the original property (relinquished property) was sold—not when the replacement property was acquired.

If you completed a 1031 exchange in 2025, you must report it on your 2025 tax return—even if your replacement property was acquired in 2026. Properly completing IRS Form 8824 for like-kind exchanges is essential to ensuring your tax deferral is recognized by the IRS.

Download your copy of 1031 CORP.’s guide to learn the required tax reporting for an exchange commenced in 2025.

Inside the Guide:

  • Reporting Interest on Exchange Proceeds
  • When to Report an Exchange
  • Federally Declared Disaster Extensions
  • Exchanges with “Boot” Received in Following Tax Year
  • Depreciation of Replacement Property; Depreciation Recapture
  • Personal Property Exchanges After December 31, 2017; Cost Segregation
  • Reporting a “Reverse” Exchange
  • Selective State Tax Issues
  • Completion of Form 8824 “Like-Kind Exchanges”
  • 2025 IRS Form 8824 “Like-Kind” Exchanges
  • 2025 Instructions for Form 8824

While 1031 CORP. does not provide tax or legal advice, we hope the information in this guide is helpful in completing IRS Form 8824 and understanding other tax consequences of your like-kind exchange.