Category

Real Estate

Type

Real Estate

2025 Limit

Full deferral of gain if reinvested into like-kind property

2026 Limit

Full deferral of gain if reinvested into like-kind property

IRC Reference

IRC § 1031

Eligibility

Investment and business property owners

Notes / Description

45-day identification window, 180-day close. Must use a qualified intermediary. Applies to investment and business property only.