The 1031 Source is an independent educational resource for understanding U.S. real estate and like-kind exchanges under Section 1031 of the Internal Revenue Code. The site brings together explanations of exchange rules, deadline tools, illustrative tax calculators, state-by-state guidance, a glossary, and articles. Its purpose is to help visitors understand the questions they need to ask before discussing a transaction with qualified professionals.
Who this resource is for
The site is for real estate investors, property owners, and professionals researching investment-property transactions. New investors can explore the basics of identification periods, replacement property, and taxable boot. More experienced visitors can compare simplified scenarios and review source-linked guidance on state taxes, withholding, and closing costs. These tools support research and preparation; they do not determine whether a particular exchange qualifies or calculate a final tax bill.
Who builds and maintains it
The 1031 Source is built and maintained by its site owner using Base44's application-building tools. Content is published under The 1031 Source name. The application also offers AI-generated educational explanations, which are not a custom-trained legal database and are not reviewed by a licensed advisor in real time. AI responses and estimates may be incomplete, inaccurate, or outdated.
We encourage visitors to check current IRS and state-agency sources and consult their own CPA, tax attorney, and qualified exchange professional. Using this website does not establish a professional advisory relationship. To report a possible content error, suggest an improvement, or ask about the website, please use our Contact page. Read our legal disclaimer before relying on any information.