Where to I enter a like-kind exchange for a vehicle that I use or work?

[Anonymous_ · Accepted solution]

"Where to I enter a like-kind exchange for a vehicle that I use or work?"

Like-kind exchanges are currently limited to real property (real estate) as a result of the Tax Cuts and Jobs Act. 

Therefore, you have to recognize gain/loss on the transaction.

See https://www.irs.gov/newsroom/like-kind-exchanges-now-limited-to-real-property