The 1031 Exchange Cheat Sheet

A printable educational summary of key 1031 exchange rules, deadlines, and planning questions—not a substitute for transaction-specific tax advice.

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What's Inside

Six things every 1031 investor needs to know cold

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The 45-Day & 180-Day Rules — Clearly Explained

Calendar-day rules, earlier return-due-date limits, and eligible IRS relief to confirm with your QI.

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Five Common Exchange Tax Traps

Cash, debt relief, cost classification and receipt issues to review; not every problem has a guaranteed fix.

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What a Qualified Intermediary Actually Does

Why your QI must be engaged before closing, and what to look for when choosing one.

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The 3-Property Rule & How to Identify Correctly

The identification rules laid out simply — plus the 200% Rule and 95% Rule most investors miss.

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Forward, Reverse & Improvement Exchange Cheatsheet

Which structure fits your deal, with a quick side-by-side comparison of all three.

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State Conformity Quick-Reference

Which states fully conform to §1031, which have clawback rules, and what that means for you.

⚠️ Educational use only. This guide is a reference tool, not tax or legal advice. Always work with a qualified CPA, tax attorney, and qualified exchange professional before executing an exchange.