If the land sold is in another country, but buyer prefers to pay here, where do I pay the taxes? Can I also do a partial 1031 exchange, how does that work?

[Anonymous_]

If you are a United States citizen or a resident alien, you are taxed on your worldwide income in the U.S.

For a 1031 exchange, you should contact a qualified intermediary and note that a "partial exchange" would merely entail the seller receiving boot.

See https://www.google.com/search?q=qualified+intermediary+1031&ei=CxVbYd_VF4qUwbkPotyjwAw&ved=0ahUKEwif...

[Mike9241]

here's a great article on 1031

https://gokcecapital.com/1031-exchange-land/#:~:text=Yes%2C%20all%20forms%20of%20land%2C%20including... 

what it doesn't say but is crucial is that the rules are that you can transfer a like-kind property — foreign to foreign or US to US but not foreign to US (or vice versa)

we can't answer questions about its taxation in a foreign country.  it might be taxed there too.   if taxed by both countries a foreign tax credit may be available to you on your US return or there could be a tax treaty between affecting taxation by both countries. it would be wise to consult a tax pro that would be knowledgeable about taxation in both countries so you know what to expect