CalculateRealEstateROI

Portfolio · Guide

1031 Exchanges in Portfolio Strategy

Defer taxes indefinitely by rolling proceeds into like-kind property.

Reviewed by Keiron Brown, Founder & Editor, CalculateRealEstateROI · Educational estimates only — not investment, financial, tax, or legal advice

Key takeaways

  • 45-day identification + 180-day close.
  • Qualified intermediary mandatory.
  • Like-kind broad in real estate.
  • Chain indefinitely.
  • Step-up at death zeroes tax.

Core concepts

Mechanics

QI holds proceeds; identify within 45; close within 180.

Like-kind

Real for real broadly.

Step-up

Heirs inherit at FMV.

Step-by-step framework

  1. 1Engage QI 90 days before close.
  2. 2Identify candidates.
  3. 3Close on time.

Common mistakes to avoid

  • Missing 45 or 180 day window.

Frequently asked questions

Like-kind broad?

Real estate for real estate, broadly.

Cost of QI?

$1500–4000.

Reverse 1031?

Possible but expensive.

Step-up real?

Yes — heirs get FMV basis.

Action checklist

  • ☐QI engaged.
  • ☐Candidates identified.
  • ☐Calendar tracked.

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