Realized 1031 Blog Articles

The Role of a Qualified Intermediary: Why You Cannot Manage It Alone

Apr 3, 2026

Boot in a 1031 Exchange: How to Avoid Unexpected Tax Liabilities

Apr 3, 2026

Understanding the 180-Day Rule in a Delayed 1031 Exchange

Apr 2, 2026

Like-Kind Property: Decoding the Exact IRS Definition

Apr 2, 2026

The Core Rules of a 1031 Exchange: What Every Investor Must Know

Apr 1, 2026

Navigating the 45-Day Identification Period: Strategies for Compliance

Apr 1, 2026

Can You Mix Personal Use and Investment Use in a 1031 Exchange Property?

Mar 31, 2026

1031 Exchange and Out-of-State Moves: How to Rebuild Your Real Estate Portfolio in a New Market

Mar 30, 2026

Using DSTs to Reduce Tenant Risk: Moving from Mom-and-Pop Renters to Institutional Leases

Mar 29, 2026

Selling a Rental After a Big Refinance: How Debt Affects Your 1031 Exchange Strategy

Mar 28, 2026

What Happens to Your 1031 Exchange Plan If the Market Softens Right Before You Sell?

Mar 28, 2026

1031 Exchange for Small Multifamily Owners: Duplexes, Triplexes, and Fourplexes Explained

Mar 27, 2026

How to Coordinate a 1031 Exchange When You’re Selling Multiple Rentals in the Same Year

Mar 27, 2026

When a 1031 Exchange Doesn’t Make Sense: Scenarios Where Paying the Tax Bill May Be Smarter

Mar 27, 2026

1031 Exchange into New Construction vs. Stabilized Properties: Risk and Cash Flow Tradeoffs

Mar 26, 2026

How to Use DSTs to Smooth Out Irregular Rental Income in Retirement

Mar 25, 2026

Using QOZs After a Big Property Sale: When Does the Tax Tradeoff Make Sense for Retirees?

Mar 25, 2026

Using DSTs and QOZs as an ‘Exit Ramp’ Without Losing Income

Mar 25, 2026

1031 Exchanges and Capital Improvements: What Counts as ‘Like-Kind’ When You’ve Renovated Heavily?

Mar 24, 2026

Aligning Your 1031 Exchange Strategy with Your Estate Plan: Attorney and Advisor Checklists

Mar 24, 2026

1031 Exchange Rules for Married Couples: Joint Owners, Community Property, and Estate Planning

Mar 24, 2026

Passive Income vs. Control: How Much Hands-On Involvement Do Retiring Landlords Really Need?

Mar 22, 2026

Selling an Inherited Rental with a Stepped-Up Basis: Do You Still Need a 1031 Exchange?

Mar 22, 2026

1031 Exchange and Divorce: What Happens to Your Rental Property and Tax Deferral?

Mar 21, 2026

How Rising Rates and Cap Rates Affect 1031 Exchange Options for Long-Held Properties

Mar 21, 2026

Can You Use a 1031 Exchange to Reduce Management Burden and Maintain Income in Retirement?

Mar 20, 2026

What Long-Time Landlords Should Know About Depreciation Recapture Before Selling

Mar 20, 2026

1031 Exchange vs. Paying Off Debt: Which Is Smarter for Long-Time Rental Owners?

Mar 19, 2026

1031 Exchange Deadlines in Real Life: Timeline Examples for Busy Landlords

Mar 19, 2026

Five Warning Signs It’s Time to Stop Being a Landlord and Start Being a Passive Investor

Mar 18, 2026

Using DSTs to Replace ‘Problem’ Properties: High-Touch Rentals, Tough Tenants, and Aging Buildings

Mar 18, 2026

How to Structure a 1031 Exchange When You Have Multiple Heirs with Different Goals

Mar 17, 2026

Planning for RMDs and Rental Income: Coordinating 1031 Exchanges with Retirement Accounts

Mar 17, 2026

How to Use a 1031 Exchange to Downsize from a Fourplex to Truly Passive Real Estate

Mar 16, 2026

1031 Exchange for Vacation Rentals and Short-Term Rentals: Special Rules and Pitfalls

Mar 16, 2026

How to Use DSTs to Reduce Concentration Risk in a Single Property or Single Market

Mar 15, 2026

Planning Your ‘Final’ Exchange: Coordinating 1031s, DSTs, and Step-Up in Basis for Heirs

Mar 15, 2026

1031 Exchange vs. Paying the Tax Bill: Side-by-Side Scenarios for a Long-Held Rental

Mar 15, 2026

Retiring from Landlording in a High-Tax State: 1031, DSTs, and State Tax Considerations

Mar 14, 2026

Can You Move Closer to Family and Keep Your Rental Income? Using DSTs for Location Flexibility

Mar 14, 2026

1031 Exchange Backup Plans: What to Do If Your Replacement Property Falls Through

Mar 13, 2026

How to Talk to Your CPA About 1031 Exchanges, DSTs, and QOZs (Checklist + Questions)

Mar 12, 2026

Can You Retire on DST Income Alone? How to Evaluate Cash Flow and Risk

Mar 12, 2026

Turning One Big Rental into Many Small Investments: Diversification Strategies with DSTs

Mar 11, 2026

What to Do When Your Rental Is Fully Depreciated: Exit, 1031 Exchange, or DST?

Mar 11, 2026

How to Combine DSTs and QOZ Investments in a Long-Term Tax Strategy

Mar 10, 2026

Using DSTs to Simplify Inherited Rental Properties for Adult Children

Mar 10, 2026

How to Plan a 1031 Exchange When Your Spouse Wants to Retire but You Don’t (Yet)

Mar 9, 2026

Should You Pay Off Your Rental Mortgage Before a 1031 Exchange? Tax and Cash Flow Tradeoffs

Mar 9, 2026

Can You 1031 Exchange Into a DST and Then Into Another DST? How the ‘Perpetual Exchange’ Works

Mar 8, 2026

What Happens When a DST Ends? Options for Long-Time Landlords Facing a Full-Cycle Event

Mar 8, 2026

Second (and Third) 1031 Exchanges: How Many Times Can You Defer Taxes on the Same Property?

Mar 7, 2026

From Landlord to Investor: A Practical Guide to Moving into DSTs in Your 60s

Mar 7, 2026

Should Long-Time Landlords Still Do a 1031 Exchange, or Is It Time to Cash Out?

Mar 6, 2026

How to Talk to CPAs and Attorneys About 1031 and DST Strategies

Mar 6, 2026

How Are DST Distributions Taxed?

Mar 5, 2026

Estate Planning for Investment Property Owners: What to Do Before You Sell

Mar 4, 2026

Passive Real Estate Income in Retirement: Options Beyond REITs and Rental Homes

Mar 4, 2026

Selling a Rental You’ve Owned for 20+ Years: Options to Defer Taxes and Preserve Income

Mar 3, 2026

DST vs Direct Real Estate: Tax Benefits, Control, and Income Compared

Mar 3, 2026

How to Use Qualified Opportunity Zones (QOZ) to Defer and Reduce Capital Gains Taxes

Mar 2, 2026

DST Risks Explained in Plain English (and How to Evaluate Them)

Mar 2, 2026

1031 Exchange vs. Delaware Statutory Trust (DST): Which Is Better for Long-Time Landlords?

Mar 1, 2026

How to Turn Active Landlord Duties into Passive Income with DSTs

Mar 1, 2026

Can I Use a Safe Harbor Exchange for Multiple Properties?

Feb 28, 2026

What Are the Benefits of Using a 1031 Exchange for Real Estate Investments?

Feb 27, 2026

How Can I Determine if a 1031 Exchange Provider Is Trustworthy?

Feb 27, 2026

How Do the Rules for 1031 Exchanges Differ in Texas Compared to Other States?

Feb 26, 2026

What Are the Main Benefits of Doing a 1031 Exchange in Texas?

Feb 26, 2026

What Should I Consider When Planning a 1031 Exchange in Texas?

Feb 25, 2026

What Are the Benefits of Using a Title Exchange in Property Transactions?

Feb 25, 2026

What Should I Consider When Choosing a Title Exchange Service?

Feb 24, 2026

How Does the ‘Rev Proc 2000–37’ Impact Real Estate Transactions?

Feb 23, 2026

What Are the Common Misunderstandings About 200-37 and Related Tax Codes?

Feb 22, 2026

What Is the Significance of the Code ‘200–37’ in 1031 Exchanges?

Feb 21, 2026

Can I Use a 1031 Exchange To Defer Taxes When Selling My Commercial Real Estate?

Feb 20, 2026

How Does a 1031 Exchange Work for Commercial Real Estate?

Feb 20, 2026

Are There Any Specific Rules for 1031 Exchanges on Commercial Properties?

Feb 19, 2026

What Are the Benefits of Using a 1031 Exchange for Commercial Property?

Feb 19, 2026

How Does a 1031 Exchange Work in Florida?

Feb 18, 2026

What Are the Key Rules for a 1031 Exchange in Florida?

Feb 18, 2026

Are There Specific Rules for 1031 Exchanges in Iowa?

Feb 17, 2026

What Is a 1031 Exchange and How Does It Work in Iowa?

Feb 17, 2026

What To Consider Before Investing in Tenants-in-Common (TIC) Properties

Feb 16, 2026

What Is a Tenants-in-Common House?

Feb 16, 2026

Can a TIC Structure Be Used for a Home Loan or Investment Property?

Feb 15, 2026

Are There Any Common Mistakes To Avoid When Completing Form 8824?

Feb 14, 2026

What Is the Purpose of IRS Form 8824 in a 1031 Exchange?

Feb 13, 2026

Are There Specific Rules for 1031 Exchanges in California to Be Aware of?

Feb 13, 2026

What Is the Purpose of Form 3840 in California 1031 Exchanges?

Feb 12, 2026

What Are the Pros and Cons of a Section 721 Exchange?

Feb 12, 2026

How Does the IRS Classify and Regulate 1031 Exchanges?

Feb 11, 2026

What Are the Costs and Fees Associated With a 1031 Exchange?

Feb 11, 2026

Can You 1031 Exchange One 1031 Property for Two?

Feb 10, 2026

What Are The IRS Rules & Regulations Around Deferred Sales Trusts?

Feb 10, 2026

How Does the Exit Tax Work in New Jersey?

Feb 9, 2026

1250 Gain Tax Rate: What To Consider

Feb 9, 2026

What Is the Difference Between Section 897 Capital Gains and Dividends?

Feb 8, 2026

How Do I Fill Out the Schedule D Form for Capital Gains?

Feb 7, 2026

How Does Washington's Capital Gains Tax Work and Who Is Affected?

Feb 6, 2026

What are the details of Initiative 2109 in Washington?

Feb 6, 2026

Are Capital Gains Considered Earned Income?

Feb 5, 2026

How Much Unearned Income Is Taxable?

Feb 5, 2026

How To Avoid Kiddie Tax

Feb 4, 2026

What Is the Tax on Investment Income?

Feb 4, 2026

How Am I Taxed When I Sell My Business?

Feb 3, 2026

How To Calculate Capital Gains Tax On Property

Feb 3, 2026

What Are The Tax Consequences Of Selling A Second Home?

Feb 2, 2026

How Much Tax Do I Pay If I Sell Land?

Feb 2, 2026

Delaware Statutory Trusts vs. Non-Traded REITs: Structural Differences Explained

Feb 1, 2026

How DSTs Fit Into a Broader Passive Real Estate Portfolio

Jan 31, 2026

How Inflation Affects Delaware Statutory Trust Returns

Jan 31, 2026

DST Cash Flow Stability: How Lease Terms and Tenant Types Matter

Jan 30, 2026

Environmental Due Diligence in DST Offerings

Jan 29, 2026

How Property Management Works Inside a DST

Jan 29, 2026

Capital Expenditures and Repairs in Delaware Statutory Trusts

Jan 28, 2026

How Interest Rate Fluctuations Impact DST Values

Jan 28, 2026

Understanding DST Operating Restrictions Under IRS Guidelines

Jan 27, 2026

DST Portfolio Composition: Single-Asset vs. Multi-Asset Structures

Jan 27, 2026

DST Liquidity Myths and Secondary Market Realities

Jan 25, 2026

Diversification Strategies Using Multiple DSTs

Jan 25, 2026

Understanding Tenant Credit Ratings in Delaware Statutory Trust Portfolios

Jan 24, 2026

The Role of Master Lease Agreements in DSTs

Jan 23, 2026

How Market Conditions Affect Delaware Statutory Trust Performance

Jan 23, 2026

DST Exit Scenarios: Refinance, Sale, or UPREIT Conversion

Jan 22, 2026

What Happens When a DST Property Sells Sooner Than Expected

Jan 22, 2026

How Debt Structure Impacts Returns in a Delaware Statutory Trust

Jan 21, 2026

The Life Cycle of a Delaware Statutory Trust Investment

Jan 21, 2026

DST Minimum Investment Requirements: What Determines the Entry Point

Jan 15, 2026

Understanding Appraisals and Valuations in DST Offerings

Jan 15, 2026

How to Handle Partial Ownership Sales of Rental Properties

Jan 15, 2026

Should You Sell Your Rental Property Before or After Tax Season?

Jan 15, 2026

Selling a Short-Term or Vacation Rental Property: Special Considerations

Jan 14, 2026

DST Risk Factors Every Investor Should Understand

Jan 14, 2026

How to Position Your Rental for a 1031 Exchange Buyer

Jan 14, 2026

Due Diligence Checklist for Delaware Statutory Trust Investors

Jan 14, 2026

How to Avoid Common Delays in Selling a Rental

Jan 14, 2026

State Taxes on Rental Property Sales: What to Expect

Jan 13, 2026

DST Offering Memorandums: Key Sections To Review Before Investing

Jan 13, 2026

Key Differences Between Selling a Single-Family Rental and a Multifamily Property

Jan 13, 2026

The Impact of Rising Interest Rates on Rental Property Sales

Jan 13, 2026

How to Estimate Depreciation Recapture Taxes When Selling a Rental

Jan 12, 2026

The Pros and Cons of 1031 Exchanging After a Rental Sale

Jan 12, 2026

Can You Sell a Rental Property “As Is”?

Jan 12, 2026

How to Calculate Net Proceeds When Selling an Investment Property

Jan 12, 2026

Selling a Rental Property After Eviction: Legal and Financial Considerations

Jan 10, 2026

Should You Wait for a Lease to End Before Selling a Rental?

Jan 10, 2026

Selling a Rental Property with Tenants: What You Need to Know

Jan 9, 2026

How to Prepare Financial Records Before Selling a Rental

Jan 9, 2026

Non-Recourse vs. Recourse Loans in DST Investments

Jan 8, 2026

How a Delaware Statutory Trust Can Be Used in Generational Estate Planning

Jan 8, 2026

How Reserves Work in Delaware Statutory Trusts

Jan 7, 2026

DST Cash Flow Distribution Schedules: Monthly, Quarterly, and Timing Factors

Jan 3, 2026

Understanding the Role of the Signatory Trustee in a DST

Jan 2, 2026

Delaware Statutory Trust Fees Explained: What Investors Actually Pay

Jan 2, 2026

Exchanging Vacation Rentals Into DSTs: Satisfying ‘Held for Investment’ Use Tests

Dec 31, 2025

Lease Renewals and Re-Tenanting in DSTs Given Operational Restrictions

Dec 30, 2025

Environmental Issues in DSTs: Who Owns the Risk and What Remediation Is Permitted?

Dec 28, 2025

Ground-Lease DSTs vs. Fee-Simple DSTs Inside a 1031: Structural Differences That Matter

Dec 27, 2025

Casualty or Condemnation at DST Level: Insurance Proceeds, Rebuilds, and Exchange Impacts

Dec 26, 2025

How Lender Reserves, Rent Credits, and Lease Abatements Are Reflected in Investor Reporting

Dec 23, 2025

Tracking Basis Across Multiple DSTs After Several Exchanges (and Why It Matters)

Dec 23, 2025

Multi-State DSTs: Withholding, Nonresident Returns, and Common Pitfalls

Dec 22, 2025

DST K-1/1099 Packages: Reading the Footnotes Investors Actually Care About

Dec 22, 2025

Chaining Exchanges: Moving From One DST to Another Without Busting Your 1031

Dec 21, 2025

Proceeds at DST Exit: Return of Capital vs. Gain and How This Shows Up on Your Tax Forms

Dec 21, 2025

Rolling a DST Into an UPREIT via Section 721: Typical Holding Periods and Tax Trade-Offs

Dec 20, 2025

Selling Fractional Interests: How Seasoned DST Interests Are Treated Off-Platform

Dec 20, 2025

Exchanging Out of Self-Managed Rentals Into DSTs: Shifting From Active to Passive Without Breaking 1031

Dec 19, 2025

What DST Liquidation Looks Like: Timing, Distributions, and Tax Reporting

Dec 19, 2025

Pairing NNN DSTs with Multi-Tenant DSTs: Diversifying Lease Structures and Credit Exposure

Dec 18, 2025

Insurance in DSTs: Property, Liability, and Business Interruption—Who’s Covered?

Dec 18, 2025

DSTs as a Backup Identification Strategy: Disaster Extensions, Fail-Safes, and Practical Steps

Dec 18, 2025

Laddering DST Maturities to Manage Reinvestment and Interest-Rate Risk

Dec 17, 2025

Using Multiple DSTs to Satisfy the 3-Property and 200% Identification Rules

Dec 17, 2025

Tenant Default in a Single-Tenant DST: Lease Remedies, Cash Flow Interruption, and Investor Protections

Dec 17, 2025

Master Tenant vs. Delaware Trustee: Who Does What in a DST?

Dec 15, 2025

Bankruptcy-Remote Structures in DSTs: How Investor Liability Is Isolated

Dec 15, 2025

Understanding ‘Prohibited Activities’ Under Revenue Ruling 2004-86

Dec 14, 2025

Why DSTs Don’t Do Capital Calls (and How Sponsors Manage Major Repairs)

Dec 14, 2025

Depreciation in DSTs Post-Exchange: What Carries Over and What Resets?

Dec 13, 2025

State Sourcing of DST Income for Nonresidents (and When Composite Returns Make Sense)

Dec 13, 2025

How Appraisals Influence NAV in Passive Real Estate

Dec 12, 2025

What “Core,” “Core-Plus,” “Value-Add,” and “Opportunistic” Mean in Passive Funds

Dec 12, 2025

Sponsor Evaluation for Passive Investors: Track Records, Teams, and Process Controls

Dec 11, 2025

Understanding Use of Leverage in Passive Vehicles

Dec 11, 2025

Reading a Private Real Estate Fee Stack

Dec 10, 2025

Evergreen vs. Closed-End Real Estate Vehicles

Dec 10, 2025

Secondary Markets for Passive Real Estate Interests

Dec 9, 2025

Build-to-Rent Funds: A Passive Path to SFR Exposure

Dec 9, 2025

Co-Investment Sidecars: What They Are and How They Differ from Main Real Estate Funds

Dec 8, 2025

Interval Funds for Real Estate Exposure: How Subscriptions and Tenders Work

Dec 8, 2025

How Non-Traded NAV REITs Handle Redemptions and Pricing

Dec 7, 2025

Using Risk Budgets for Passive Real Estate

Dec 7, 2025

Income Targeting vs. Total Return in Passive Property Vehicles

Dec 6, 2025

Inflation Linkage in Passive Real Estate

Dec 6, 2025

The Passive Real Estate Spectrum: From Traded REITs to DSTs and Interval Funds

Dec 5, 2025

Building a Passive Real Estate Sleeve: Allocation Models and Rebalancing Considerations

Dec 5, 2025

DST Reserves, Return of Capital, and Their Impact on Adjusted Basis

Dec 4, 2025

Passive Losses and DSTs: What Happens to Suspended Losses After an Exchange?

Dec 4, 2025

SECURITIES DISCLOSURE

Realized1031.com is a website operated by Realized Technologies, LLC, a wholly owned subsidiary of Realized Holdings, Inc. (“Realized Holdings”). Securities and/or Investment Advisory Services may be offered through Registered Representatives or Investment Advisor Representatives of Realized Financial, Inc. ("Realized"), a broker/dealer, member FINRA/SIPC, and registered investment adviser. Realized is a subsidiary of Realized Holdings, Inc. ("Realized Holdings"). Check the background of this firm on FINRA's BrokerCheck.

Hypothetical example(s) are for illustrative purposes only and are not intended to represent the past or future performance of any specific investment.

Investing in alternative assets involves higher risks than traditional investments and is suitable only for sophisticated investors. Alternative investments are often sold by prospectus that discloses all risks, fees, and expenses. They are not tax efficient and an investor should consult with his/her tax advisor prior to investing. Alternative investments have higher fees than traditional investments and they may also be highly leveraged and engage in speculative investment techniques, which can magnify the potential for investment loss or gain and should not be deemed a complete investment program. The value of the investment may fall as well as rise and investors may get back less than they invested.

This site is published for residents of the United States who are accredited investors only. Registered Representatives and Investment Advisor Representatives may only conduct business with residents of the states and jurisdictions in which they are properly registered. Therefore, a response to a request for information may be delayed until appropriate registration is obtained or exemption from registration is determined. Not all of services referenced on this site are available in every state and through every representative listed. For additional information, please contact the Realized Compliance department at 512-472-7171 or info@realized1031.com.