Does vacation home qualify for 1031?
It has been established that vacation or second homes held by the Exchanger primarily for personal use only do not qualify for tax deferred exchange treatment under IRC §1031.
You can sell your vacation home through a 1031 exchange as long as you rented it for more than 14 days per year and your personal use was no more than 14 days per year (and less than 10% of the total nights rented) over the two years leading up to the sale.
