The form being available, and removed from draft, does not necessarily mean the IRS is ready to accept it through e-file. There have been unprecedented changes over the last two tax seasons for everyone. Currently the like-kind exchange, Form 8824, has an availability date of March 31, 2022 for both mail and e-file.
Form 8824 is use to defer gain on the exchange of business or investment real property for real property of a like kind.
You have an option to prepare this form by hand if you want to paper file earlier. It will be an easier process to e-file if you wait.
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