IPX1031. The best choice for your 1031.
1031 Exchanges
As the nation’s largest Qualified Intermediary, IPX1031 provides industry leading exchange services including guidance, expertise and security for 1031 Tax Deferred Exchanges.
Exchange Planning
A successful 1031 Exchange transaction requires planning, expertise and support. Laying the proper groundwork before entering into an exchange will avoid unnecessary obstacles and lead to a smooth transaction.
Learn why 1031 Exchange timing is important
Delayed Exchange
The most common type of 1031 Exchange is the Delayed/Forward Exchange. This allows taxpayers to sell investment property and then replace it, tax deferred, with new investment property.
What is a 1031 Exchange?
Reverse 1031 Exchange
A Reverse Exchange is the opposite of a Delayed/Forward Exchange. This allows taxpayers to purchase new Replacement Property prior to selling existing Relinquished Property.
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Why Consider a 1031 Exchange?
There are many advantages to structuring your investment transaction as a 1031 Exchange.
Defer taxes (up to 35-40% of the gain)
Greater purchasing power
Improve cash flow
Diversify a real estate portfolio
Switch property types
Build & preserve wealth
Asset preservation
Expand into other real estate markets nationally
Consolidate a real estate portfolio
Estate planning for heirs
IPX1031® Essentials
IPX1031 focuses solely on Tax Deferred Exchanges. As the national leader in 1031 Exchange services, IPX1031 has the financial assurances, security and expertise essentials to protect your funds and provide answers and guidance throughout the 1031 Exchange process.
$100 Million Fidelity Bond
Protects the taxpayer in the unlikely event of a company failure; the bond is there to satisfy the financial obligations of the company.
$50 Million Written Performance Guaranty
Ensures the taxpayer exchange funds are returned in the amount of deposit.
$30 Million Errors & Omissions Insurance
Safeguards against employee negligence resulting in a loss to the taxpayer
Unparalleled Financial Strength
IPX1031’s parent company, Fidelity National Financial (FNF) is the world’s largest provider of title insurance and real estate related services.
Serving Industries Such As
Commercial
Industrial
Rental & Vacation Homes
Agriculture
Mixed Use
Retail
Office
Hotels & Hospitality
Multifamily
IPX1031 Resources
Frequently Asked Questions
Is a Qualified Intermediary (AKA accommodator or QI) needed?
Yes. To avoid a taxable sale of the Relinquished Property, the use of an intermediary in virtually every 1031 transaction should be utilized. In addition, the Exchanger must enter into written agreements with the QI before the Relinquished Property is sold.
What is Like Kind Property? Can I sell my rental house and buy a 4plex? Can I sell my vacant lot and buy an office building?
Yes, you can buy ANY kind of business or investment real estate, anywhere in the US. The “like-kind” requirement does not mean selling and buying the same exact type of property. In an IRC §1031 transaction, you can exchange real property for virtually any other real property in the United States, as long as the property is held for productive use in a trade or business or for investment purposes. You can sell a rental house and buy apartments, commercial, industrial, mini storage, vacant land, agricultural, etc.
Can I get an extension on the 45-day identification period for my 1031 Exchange?
No, unless you are eligible for an extension due to a federally declared disaster, the IRS doesn’t have any provisions for extensions or exceptions – not even to the next business day if the deadline falls on a weekend or holiday. The best way to get more time is to start looking for your Replacement Property well before the closing of your sale property or to extend the closing date on your sale property.
Do I have to buy from the properties I’ve identified in my 1031 Exchange?
Yes. During the 45 days you can change what you’ve identified, but once your identification period has expired, you must buy from only that list. No substitutions or changes after day 45. The rules under section 1031 are very strict.
Can I use money from my 1031 Exchange to improve the new Replacement Property after I buy it?
The day you take title to the property is the end of the exchange for that property. If you have cash left over, that is taxable boot. There is something called a Build-to-Suit or Improvement Exchange, where we, as the intermediary, take title to the property to make the improvements before you take ownership. This is also a more expensive and complicated transaction.
Insight Blog
Fourth Quarter 1031 Exchanges May Have Shorter Time Periods
For 1031 Exchanges started at the latter part of the year, the timeline to complete the exchange within 180 days is shortened.
Tax Straddling – 1031 Exchanges at the End of the Year
updated October 2024 Tax Straddling - Pay Taxes in 2025 or 2026? When a 1031 Exchange is opened in the latter part of the year, a seasonal treat worth mentioning is “tax-straddling.” If that exchange is successfully completed, those taxpayers defer taxes to receive...
1031 Update on Capitol Hill – November 2024
The 2024 Election and IRC Section 1031Capitol Hill Update, November 2024 Donald Trump was elected President, and the Republicans regained control of the Senate holding at least 53 Senate seats. Republicans are on the brink of retaining control of the House with a...
IPX1031 Spins Its Frightfully Fun 10-31 Day Video On 10/31
Get Ready to Crawl with Excitement! Spinning tax deferral today and every day. Celebrating our most favorite day of the year. Happy 10-31!
Holiday Travel Statistics: U.S. Airports with the Most Delays in 2024
IPX1031’s report dives into Americans’ 2024 plans for holiday travel and breaks down the airports with the most delays and cancellations.
Additional Resources
Helping Your Clients
IPX1031’s team of legal, tax and Certified Exchange Specialists® are here to assist and work with you and your clients through the exchange process, even for last minute exchanges. As part of your team, IPX1031’s knowledge base and expertise gives you an added resource for your clients. And to keep you up to date on the most current and important 1031 information, IPX1031 provides seminars and webinars that can qualify for professional continuing education.
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