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Real Estate Tax Information What are the I.R.S. Rules for 1031 Exchanges? 1. Real Property Use: Both old and new properties must qualify as investment or business use. If both properties pass this test, you can exchange nearly any type of real estate. 2. 45 Day Identification Period: You have 45 days from the closing of your sale to list properties you may want to buy. 3. 180 Day Exchange Period: From the sale closing date, you have 180 days to close on the purchase of one or more properties from the 45-day list. 4. Qualified Intermediary: The IRS mandates that you use a qualified intermediary to prepare legal documents for your exchange. The qualified intermediary must be independent and cannot be your friend, employee, broker, or even your accountant or attorney. The qualified intermediary holds your money so that you do not have access to it. 5. Proper Title Holding: You must purchase and take title to your new property exactly as you held title to your old property. 6. Reinvestment Requirement: To defer all of your capital gain tax, you must buy a property equal or higher in value than the one you sold. Also, you must reinvest all of the cash proceeds from your sale.
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