Does the IRS I require form 8824 every year until the residential sale?

[uaflyer2]

I am residing in my 1031 Exchange home (to complete the IRS requirements for making this my primary residence - 3 years; I rented the property for 2 years)

[Anita01 · Accepted solution]

If you mean you are living in the home you purchased as part of the 1031 exchange, then no, you don't send in an 8824 util you sell this one.  The exchange was complete when you closed on the replacement property.