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posted Jan 18, 2021 5:50:02 PM

1031 exchange with 3rd party

I am using turbo tax business (not home and business). I sold a rental property as 1031 exchange in late December. I used a 3rd party so I did not receive the money but have not acquired a replacement property yet.  How would I report this?  

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Level 15
Jan 18, 2021 6:53:37 PM


@mamamian wrote:

How would I report this?  


It may be difficult to believe but you have to wait until the exchange is successful or fails. 

 

If the exchange fails and the relinquished property is sold, then the transaction is treated like a regular sale of business property (i.e., with gain or loss and potential depreciation recapture).

 

If the exchange is successful, then you will report the transaction on Form 8824 on your 2020 income tax return (or the entity's 2020 return). In TurboTax Business, you would start in the Dispose of Business Property section of the program.

1 Replies
Level 15
Jan 18, 2021 6:53:37 PM


@mamamian wrote:

How would I report this?  


It may be difficult to believe but you have to wait until the exchange is successful or fails. 

 

If the exchange fails and the relinquished property is sold, then the transaction is treated like a regular sale of business property (i.e., with gain or loss and potential depreciation recapture).

 

If the exchange is successful, then you will report the transaction on Form 8824 on your 2020 income tax return (or the entity's 2020 return). In TurboTax Business, you would start in the Dispose of Business Property section of the program.