Carl
Level 15

Investors & landlords

I don't know if it applies to this specific transaction. But generally, when you dispose of a rental, that disposition doesn't include the vehicle. So when you have vehicle expenses claimed/associated with a rental and you sell that rental, the vehicle is marked/shown as "removed for personal use" and it's cost basis is not included in the sale of the rental property.  I assume this would be the same for a 1031 exchange.