The Realized Team’s Picks

Are There Specific Rules for 1031 Exchanges in Iowa?

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Exchanging properties through the Section 1031 framework provides various benefits like tax deferral, passive income, and enhanced diversification. While Section 1031 rules apply on a federal level, there are a few nuances in each state that every investor must be aware of.

Feb 17, 2026

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

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In recent years, 1031 Exchanges have become increasingly popular as strategic real estate investments. This federal framework allows you to swap two like-kind assets and defer capital gains taxes. However, there are nuances in each state that impose their own rules on capital gains tax deferrals.

Feb 17, 2026

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

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Tenancy-in-common (TIC) investments have been gaining in popularity in recent years, with investors enjoying tax deferral through 1031 Exchanges. Plus, fractional ownership allows you to access income from larger, professionally managed assets that would be otherwise out of reach.

Feb 16, 2026

What Is a Tenants-in-Common House?

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In real estate investing, one property doesn’t always mean one owner. There are various property types where multiple people may hold title to a single asset, such as inherited homes and investment properties. One structure that allows such an arrangement is the tenancy-in-common (TIC). In this type of ownership, you own fractional interests and have equal rights of ownership to the TIC property.

Feb 16, 2026

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

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Many investors have recognized the value of tenancy-in-common (TIC) properties, offering benefits like tax-deferral through 1031 Exchanges. However, acquiring these assets can be trickier than you initially thought. In particular, securing financing to purchase the property can be complex due to the fractional ownership nature of TICs.

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

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As you likely already know, investing in 1031 exchanges brings benefits like tax deferral and enhanced diversification, but the IRS imposes strict rules and reporting processes for those who undergo this transaction. One critical document that you must accurately fill out is Form 8824, which is also called the Like-Kind Exchanges form.

Feb 14, 2026

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

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Many investors recognize the appeal of 1031 exchanges when it comes to tax-deferral and wealth management, but it’s important to note that they do come with strict reporting requirements. One of the primary IRS forms to consider is Form 8824, which is also called the like-kind exchanges form.

Feb 13, 2026

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

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It may seem that only federal tax laws apply to 1031 exchanges, but you have to remember that states also impose capital gains taxes. California, one of the most prolific states for real estate investing, follows federal rules regarding like-kind exchanges, but there are also state-specific rules that bodies like the Franchise Tax Board (FTB) implement.

Feb 13, 2026

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

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The like-kind exchange is mostly a federal transaction, but some states have unique rules that investors must keep in mind to avoid issues and maintain tax-deferred status. For those exchanging in California, Form 3840 comes to mind. This document serves a crucial purpose in reporting capital gains, and filing it out accurately helps you maintain compliance with state-level rules and avoid costly penalties.

Feb 12, 2026

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

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Among the various real estate investment strategies out there, Section 721 exchanges have risen in popularity thanks to their benefits to investors and ease of entry. This type of transaction allows you to join an umbrella partnership real estate investment trust (UPREIT). As you own operating partnership (OP) units, you become entitled to dividend distributions.

Feb 12, 2026

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