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1031 Like-Kind Exchange — Tax Deduction Guide 2026

Defer capital gains taxes by exchanging investment real estate for like-kind property.

$30,000
Avg Annual Savings
No Limit
Max Deduction
Deferral
Deduction Type
Form 8824
Tax Forms

Eligibility

Real estate investors exchanging investment properties

Tax Savings Calculator

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Estimated Tax Savings

$1,100

At the 22% tax bracket, a $5,000 deduction saves you $1,100 in taxes.

Savings by Tax Bracket

10%
$13,636
12%
$16,364
22%
$30,000
24%
$32,727
32%
$43,636
35%
$47,727
37%
$50,455

Requirements

  • 1Real property only
  • 245-day identification
  • 3180-day completion

Common Mistakes to Avoid

  • !Missing deadlines
  • !Using for personal residence

Required Tax Forms

Form 8824

Calculate Your Full Tax Savings

Use our free tax calculators to optimize your entire tax return.

Frequently Asked Questions

What is the 1031 Like-Kind Exchange?

Defer capital gains taxes by exchanging investment real estate for like-kind property.

Who is eligible for the 1031 Like-Kind Exchange?

Real estate investors exchanging investment properties

How much can I save with the 1031 Like-Kind Exchange?

The average tax savings is $30,000 per year. Your actual savings depend on your tax bracket and qualifying amount.

What forms do I need for the 1031 Like-Kind Exchange?

You'll need to file Form 8824 to claim this deduction.

What are common mistakes with the 1031 Like-Kind Exchange?

Common mistakes include: Missing deadlines; Using for personal residence. Always double-check requirements before filing.

Is the 1031 Like-Kind Exchange worth claiming?

With average savings of $30,000, the 1031 like-kind exchange is highly valuable. Make sure you meet all eligibility requirements.