什么是1031交换?

If you want to add investment real estate to your portfolio, 你可能想知道1031交换是什么. While the rules and regulations for this tactic can get complicated, understanding the basic concepts may help you decide if this strategy is right for you.

Conducting a 1031 Exchange involves a complex set of tax rules and regulations. Before moving forward, consider working with a professional familiar with the rules and regulations. Also, this article is for informational purposes only. 它不能取代现实生活中的建议, so consult your tax or accounting professional before moving forward with a 1031 Exchange.

Here’s what a 1031 Exchange is and some requirements to help you determine if you should pursue this avenue further.

什么是1031交换?

用最简单的话来说, a 1031 Exchange is a real estate investment strategy that allows you to defer your capital gains taxes on an investment property if you sell it and buy another “like-kind” property. 根据美国国税局的统计, 如果你进行类似的交换, you are not required to recognize a gain or loss under Internal Revenue Code Section 1031.”¹

1031交换要求

While a 1031 Exchange can be an excellent strategy for deferring capital gains taxes, there are some requirements to consider to ensure that both properties are eligible. 以下是一些主要要求:

• The property you sell must have been an investment property, not your primary residence. The 国税局 defines a property as a primary residence “if it’s used for personal purposes during the tax year for more than the greater of 14 days or 10 percent of the total days rented to others at a fair rental value.”²
• 因为1031交换被认为是掉期, you need to designate the next property shortly after selling the first property. 根据美国国税局, “you have 45 days from the date you sell the relinquished property to identify potential replacement properties.”³
• In addition to this 45-day rule, you must close the new property within 180 days.³
• 最后, the funds from the 1031 Exchange must be in an escrow account, 你不能亲自接待他们.⁴

What Investors Might Get the Most Out of a 1031 Exchange?

As you can see, there are a lot of specifics to consider when researching 1031 Exchanges. Because of this, they aren’t suitable for everyone. A 1031 Exchange may be appropriate for people looking to acquire additional real estate, especially if they already have an investment property.

Another consideration with a 1031 Exchange is that if you pass away without selling the property obtained through a 1031 Exchange, 你的继承人可能不用缴纳资本利得税. In addition, they may not inherit it at its stepped-up market rate value.⁴

To summarize, a 1031 Exchange may allow you to:

• Defer paying capital gains taxes on an investment property if you “swap” it for another investment property
• 作为遗产策略的一部分
• Continue to generate income from an investment property while also managing tax-deferred equity in the property

1. 国税局.网站，2024年11月
2. 国税局.网站，2024年11月
3. 国税局.网站，2024年11月
4. Investopedia.2023年12月20日

The content is developed from sources believed to be providing accurate information. The information in this material is not intended as tax or legal advice. It may not be used for the purpose of avoiding any federal tax penalties. 请咨询法律或税务专业人士 for specific information regarding your individual situation. This material was developed and produced by love爱博体育app下载 to provide information on a topic that may be of interest. 消费品, 有限责任公司, is not affiliated with the named broker-dealer, state- or SEC-registered investment advisory firm. 所表达的意见和 material provided are for general information, and should not be considered a solicitation for the purchase or 出售任何证券. 版权 love爱博体育app下载.