When you exchange (trade) business or investment property of the same nature or character (for example, vehicles or real estate), it's called a like-kind exchange. This gets reported on IRS Form 8824.

Generally, any taxable gain is deferred from a like-kind exchange, unless other non-like-kind property like cash is involved. Losses on like-kind exchanges are usually not recognized.

Exchanges of personal-use property, securities, and inventory don't quality as like-kind exchanges.

If you do not need form 8824 please see the following TurboTax FAQ on how to delete form 8824:

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