HI Randy
IRS publication states Form 8824 is filed when you relinquish the like-kind. It was relinquished end of year 2020 so the tax year that form was filed is 2020. The like-kind property received was in 2021, within the time allotted to identify, select etc. The like-kind property received was acquired 3/15/2021. Are you saying I should have added the property on my Sch. E 2020 return even though it was acquired on 3/15/2021?
