For Advisors

Technical and workflow resources for professionals advising 1031 exchange clients: tax reporting, structuring, DST due diligence, and compliance-aware client communication.

Essential reading

1031 Exchange for Advisors: The Practical Playbook

Master the advisor's role in a 1031 exchange: pre-sale strategy, deadline management, deal team coordination, and the technical safeguards that protect clients from constructive receipt and tax disasters.

18 min readRead article

1031 Advisor Timeline Checklist: Day -30 to Day 180

Phase-by-phase operating guide for advisors managing a 1031 exchange. Pre-sale planning, identification window, acquisition period, and post-closing documentation. Specific documents to track at each stage.

16 min readRead article

Form 8824 (2025+): Advisor Walkthrough and Common Mistakes

Line-by-line IRS Form 8824 filing guide for tax professionals. Covers the exchange information, related-party rules, and gain calculation with worked examples and common pitfalls.

14 min readRead article

All articles

Advisor Quick Screen: Does This Client Qualify for a 1031 Exchange?

Five-minute qualification framework for advisors. Is the property real property? Is it held for investment? Is the taxpayer the same? Are there deal-killers? Green light, yellow light, red light framework.

12 min read

Boot for Advisors: Cash Boot, Mortgage Boot, and Hidden Boot

Comprehensive guide to boot in 1031 exchanges. Covers cash boot, mortgage boot, and hidden boot sources with worked examples and a boot-minimization checklist for advisors.

15 min read

Basis Tracking After a 1031 Exchange: Advisor Worksheet and Example

How to calculate and track basis in replacement property after 1031 exchange. Includes formula, worked example, recordkeeping checklist, and serial exchange considerations.

12 min read

Depreciation and 1031: Recapture, Section 1250, and Planning Notes

Deep dive into how depreciation recapture works in 1031 exchanges, including Section 1250 unrecaptured gain, the deferred-but-not-forgiven rule, and planning implications.

14 min read

Partial 1031 Exchanges: Advisor Guide to Deferring Some Gain and Taking Cash

Tactical guide for advisors handling partial exchanges. Covers modeling, debt considerations, planning patterns, and worksheets for presenting options to clients.

13 min read

Real Property Only After TCJA: Advisor Notes on What Still Qualifies

Post-TCJA, 1031 exchanges are limited to real property. The 2020 final regulations define what qualifies. Advisors must distinguish real property from personal property to avoid inadvertent boot allocation and client surprises.

12 min read

Client Discovery Questions for 1031 Opportunities: RIA/CPA Meeting Script

Most 1031 exchange opportunities are missed because advisors don't ask the right questions. Use this discovery framework with 15-20 targeted questions across five categories to uncover hidden exchange opportunities during annual reviews.

12 min read

The Advisor's First Call Email Templates: Client-Facing, Compliance-Friendly

Three ready-to-use email templates for advisors introducing 1031 exchanges to clients. Includes templates for initial concept introduction, timeline urgency, and DST backup identification, plus compliance considerations and language to avoid.

10 min read

How DST Interests Qualify as 1031 Replacement Property (Advisor Edition)

IRS Revenue Ruling 2004-86 established that beneficial interests in Delaware Statutory Trusts can qualify as like-kind replacement property in 1031 exchanges. This article walks advisors through the ruling's structural requirements and the critical distinction between tax treatment and securities regulation.

14 min read

1031 Identification Letters: Advisor Template and Review Checklist

The identification letter is the moment of truth in every 1031 exchange. This template-driven guide shows advisors how to draft unambiguous identifications, review them for common mistakes, and confirm delivery before midnight on Day 45.

13 min read

Advisor FAQ Hub: 1031 Questions Professionals Get Every Week

Comprehensive 30-question reference hub for advisors. Organized by topic: Timeline, Boot & Tax, Property Qualification, Entity & Ownership, DSTs & Alternatives, Compliance. Each answer cites relevant IRC sections and links to deeper resources.

22 min read

Advisor Referral Network Map: Who Needs to Be on the Deal Team

A complete guide to the 1031 deal team: who does what, when to engage them, and how to coordinate. Includes a timeline overlay, handoff checklist, and how to find and vet qualified professionals.

13 min read

Closing Costs in a 1031 Exchange: Advisor Reference Guide

Not all closing costs can be paid with exchange proceeds without creating boot. This reference guide categorizes costs, shows advisors what to flag on the HUD-1, and explains how to coordinate with escrow to avoid unintended tax consequences.

12 min read

Get Listed on Hello1031: How the Advisor Directory Works

Explainer on the Hello1031 advisor directory: how it works, how to get listed, how to optimize your profile, and what investors search for. A straightforward guide to lead generation and professional visibility.

8 min read

Improvement/Construction Exchanges: Advisor Planning Notes and Pitfalls

Improvement exchanges let clients enhance replacement property before Day 180 in exchange for deferral. Advisors must help clients avoid timeline delays, scope creep, and contractor failures that can disqualify improvements.

13 min read

Installment Sale vs 1031 Exchange: Advisor Comparison Framework

Advisors help clients choose between installment sales (which defer gain across years and provide ongoing income) and 1031 exchanges (which defer 100% of gain but require reinvestment). Understanding the economics, tax math, and planning dynamics is essential.

14 min read

Multi-Property 1031 Exchanges: Advisor Guide to Complex Closings

Tactical guide for advisors handling portfolio-level 1031 exchanges with multiple properties sold and/or acquired. Covers identification rules, sequencing, documentation, and common failure points.

13 min read

Partnerships and Multi-Member LLCs: Same Taxpayer Problems and Planning

When a partnership or multi-member LLC sells, the entity itself must execute the 1031 exchange. Individual partners cannot exchange separately. Understanding the "same taxpayer" rule and advanced restructuring techniques is essential to serving multi-owner clients.

14 min read

QI Safe Harbor and Constructive Receipt: What Advisors Must Prevent

Constructive receipt is the silent killer of 1031 exchanges. Learn how the qualified intermediary safe harbor works, who cannot serve as a QI, and the exact red flags advisors must verify before their clients fund an exchange.

14 min read

Refinance Timing Around a 1031: Advisor Red Flags and Safer Patterns

Refinancing before or during a 1031 exchange raises step-transaction concerns and can inadvertently create boot or collapse the exchange. Advisors must understand the timing patterns, red flags, and safeguards.

13 min read

Related-Party 1031 Exchanges: The Two-Year Rule and Common Traps

Related-party 1031 exchanges trigger IRC 1031(f), which requires both exchanged properties to be held for two years after the exchange. If either party disposes within two years, deferred gain is recognized. Advisors must identify related parties, calendar the holding period, and document non-tax-avoidance intent.

13 min read

Reverse 1031 Exchanges: Advisor Guide to Rev. Proc. 2000-37

Reverse 1031 exchanges allow clients to identify and acquire replacement property before selling relinquished property. This guide explains the Exchange Accommodation Titleholder structure, timeline mechanics, and critical coordination points advisors must manage.

14 min read

Vacation Homes and Mixed-Use Property: Rev. Proc. 2008-16 for Advisors

Vacation rental and mixed-use properties can qualify for 1031 deferral under Rev. Proc. 2008-16 safe harbor, which requires 14+ rental days and limits personal use to 14 days or 10% of rental days (whichever is greater) for two years before and after exchange.

12 min read

Wire Fraud and Funds Safety: A 1031 Advisor Checklist

Real estate wire fraud is the fastest-growing title company crime, and 1031 exchanges are prime targets. This checklist helps advisors protect six- and seven-figure transfers through verification protocols and security best practices.

11 min read