IMPORTANT: Please read this disclaimer carefully before using The 1031 Source.
The information provided on this website, including articles, FAQs, AI-generated responses, calculators, and tools, is intended for general educational and informational purposes only and does NOT constitute legal, tax, financial, or investment advice. Use of this website does NOT create an attorney-client relationship, tax advisor relationship, or any other professional relationship between you and The 1031 Source.
The AI assistant on this website is an automated tool. Its responses are NOT reviewed by a licensed attorney or tax professional in real time and may be incomplete, outdated, or inapplicable to your specific circumstances. You should NOT rely on AI-generated responses as a substitute for qualified professional advice.
All calculators on this website provide ESTIMATES ONLY based on the inputs you provide and general assumptions. Results do NOT account for your complete tax situation, including passive activity loss limitations, alternative minimum tax, depreciation recapture, net investment income tax, installment sale rules, state clawback rules, partnerships, S-corp attributes, or other factors that may materially affect your actual tax liability. Calculator results do NOT constitute tax advice.
Section 1031 of the Internal Revenue Code and its regulations are complex and subject to change. The rules governing like-kind exchanges, qualified intermediaries, identification periods, acquisition periods, boot, related-party transactions, depreciation recapture, and state tax conformity must be applied to your SPECIFIC facts and circumstances by a qualified tax professional or attorney. Failure to comply with §1031 requirements can result in full recognition of taxable gain, ordinary income on depreciation recapture, and potential penalties and interest.
Nothing on this website should be relied upon as a basis for making—or refraining from making—any investment, tax, financial, or legal decision. ALWAYS consult a qualified tax advisor, CPA, or attorney licensed in your jurisdiction before engaging in any 1031 exchange transaction, making real estate investment decisions, or taking any action based on information from this website.
The 1031 Source makes NO representations or warranties, express or implied, regarding the accuracy, completeness, timeliness, or fitness for a particular purpose of any information on this website. The 1031 Source expressly disclaims all liability for any errors, omissions, or reliance on any content herein, including AI-generated content and calculator outputs. Use of this website is at your own risk.
This website is NOT affiliated with, endorsed by, or acting on behalf of the Internal Revenue Service (IRS), the U.S. Department of Treasury, or any governmental agency. The 1031 Source is an independent educational resource.
The 1031 Source is NOT affiliated with, endorsed by, or acting on behalf of any qualified intermediary, law firm, accounting or CPA firm, financial advisory firm, broker-dealer, investment advisor, real estate brokerage, or any other professional services firm. References to professional services (such as Qualified Intermediaries, CPAs, or attorneys) are made solely for educational context. No content on this website constitutes a referral to or endorsement of any specific professional firm or individual.
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This disclaimer applies to all pages and features of The 1031 Source. Last updated: March 28, 2026.