--- title: Can You Use Multiple Qualified Intermediaries in a Single Exchange? description: Learn more about whether you can use multiple qualified intermediaries in a single exchange. image: https://www.realized1031.com/hubfs/iStock-1486981178-modified-630f0788-e40e-44d9-9f07-c127c80879ee.jpg --- [![Realized 1031 Exchange Marketplace](https://www.realized1031.com/hs-fs/hubfs/Images/Brand/Logo/Realized/Realized-Logo-Black.png?width=240&height=80&name=Realized-Logo-Black.png "Realized 1031 Logo") ](https://www.realized1031.com/) - [Wealth Management Gap](https://www.realized1031.com/the-wealth-management-gap) - [Our Process](https://www.realized1031.com/how-realized-works) - [Financial Advisors](https://www.realized1031.com/advisor) - [Resources](https://www.realized1031.com/resources) - [The Company](https://www.realized1031.com/about-us) - [Articles](https://www.realized1031.com/blog) [Register](https://www.realized1031.com/marketplace) [Log In](https://www.realized1031.com/login) - Better Business Bureau Rating: **A+** - [FINRA BrokerCheck](https://brokercheck.finra.org/firm/summary/22333) - [Call](tel:1-877-797-1031) **(877) 797-1031** # Can You Use Multiple Qualified Intermediaries in a Single Exchange? Posted Aug 28, 2025 ![iS-1486981178](https://www.realized1031.com/hs-fs/hubfs/iStock-1486981178-modified-630f0788-e40e-44d9-9f07-c127c80879ee.jpg?width=2309&height=1299&name=iStock-1486981178-modified-630f0788-e40e-44d9-9f07-c127c80879ee.jpg) When conducting a 1031 exchange to defer capital gains, you will need to work with a qualified intermediary. This step is required by the IRS since the intermediary plays a central role in helping the transaction meet regulatory requirements. What if your exchange involves properties in different states or multiple properties? Can you use multiple qualified intermediaries in a single exchange? The answer is yes, but this is generally only applicable in specific scenarios. Below, Realized 1031 has shared when this practice may be considered and the reasons it might be used.. Let’s take a closer look. ### The Role of the Qualified Intermediary The IRS imposes many rules to ensure that the 1031 exchange isn’t abused. One of these requirements is that the taxpayer must never have direct control of the proceeds from the relinquished property sale. Otherwise, the transaction will become a taxable event. As such, qualified intermediaries are [needed to handle the funds](https://www.irs.gov/businesses/international-businesses/miscellaneous-qualified-intermediary-information), up to the final transfer of the proceeds to the replacement property’s seller. In addition to managing the funds, the qualified intermediary typically [helps coordinate ](https://www.ftb.ca.gov/pay/withholding/qualified-intermediary.html)the exchange timeline and documentation to support compliance. These entities are also referred to as facilitators or accommodators. ### When Are Multiple Qualified Intermediaries Needed? In a traditional delayed exchange, you’d only need a single qualified intermediary to oversee the transaction. There are specific scenarios that may require more than one intermediary, which may be considered: - **Assets in Various Geographic Locations: **If you’re selling or buying assets in multiple states, investors may choose to work with local accommodators familiar with regional processes for each leg of the transaction. - **Specialization: **Some investors may also consider working with intermediaries that specialize in specific processes or asset types. For example, some facilitators focus on Delaware Statutory Trusts (DSTs) while others specialize in reverse exchanges. - **Institutional Requirements:** In certain large transactions i—particularly those involving partnerships— they might work with different qualified intermediaries as part of their own tax strategies. While using multiple intermediaries may be necessary in some cases, doing so can introduce added complexity to the 1031 exchange. Risks such as communication gaps, coordination issues, or inconsistent documentation may arise, potentially affecting the integrity of the transaction. For this reason, multiple intermediaries are generally used only when justified by the structure or scale of the deal. ### Are Multiple Intermediaries Allowed by the IRS? Yes. There is no ruling or provision banning investors from engaging with multiple facilitators. However, the service does require that the exchange [remain a continuous transaction](https://www.irs.gov/pub/irs-news/fs-08-18.pdf) with a set timeline. In other words, all phases and parts of the exchange must be properly documented and coordinated, no matter the number of intermediaries involved. To help meet these standards, the overall exchange should be governed by a unified agreement, even when multiple facilitators are involved. Plus, you must make sure that all involved intermediaries are aware of each other and coordinate to avoid mishandling of funds. ### Choosing Qualified Intermediaries: Tips to Follow Whether you’re working with a single facilitator or multiple accommodators, here are some tips you can follow [during the selection](https://www.realized1031.com/blog/can-you-choose-an-escrow-company-as-your-qualified-intermediary). 1. Find a [firm or company](https://www.realized1031.com/blog/can-a-title-company-be-a-qualified-intermediary) that has years of experience in your area, property type, or 1031 exchange variation. 2. Intermediaries with an established track record may offer insights based on prior transactions and familiarity with the process. 3. Qualified intermediaries operating on a national level may eliminate the need for multiple local intermediaries. 4. Consult with a tax advisor or real estate attorney to determine if working with multiple intermediaries is appropriate for your situation or whether other options may meet your needs more effectively. ### Wrapping Up: Are Multiple 1031 Exchange Accommodators Allowed? Yes. Engaging with multiple qualified intermediaries is permitted and may be necessary in certain complex or multi-party exchanges. However, this scenario is rarely advisable because of the added complications and challenges in coordination. In scenarios where multiple accommodators are involved, it is essential to establish clear communication protocols and maintain consistent documentation throughout the exchange process. Doing so can help support compliance with IRS requirements and reduce the risk of errors. *The tax and estate planning information offered by the advisor is general in nature. It is provided for informational purposes only and should not be construed as legal or tax advice. Always consult an attorney or tax professional regarding your specific legal or tax situation.* *Article written by: Story Amplify. Story Amplify is a marketing agency that offers services such as copywriting across industries, including financial services, real estate investment services, and miscellaneous small businesses.* **Sources:** [https://www.irs.gov/pub/irs-news/fs-08-18.pdf](https://www.irs.gov/pub/irs-news/fs-08-18.pdf) [https://www.ftb.ca.gov/pay/withholding/qualified-intermediary.html](https://www.ftb.ca.gov/pay/withholding/qualified-intermediary.html) [https://www.irs.gov/businesses/international-businesses/miscellaneous-qualified-intermediary-information](https://www.irs.gov/businesses/international-businesses/miscellaneous-qualified-intermediary-information) Learn How To Find A Qualifed Intermediary [![Download The Guidebook To QI's](https://www.realized1031.com/hs-fs/hubfs/Images/UI/graphics/composites/QI-eBook-250.png?width=250&height=250&name=QI-eBook-250.png "Learn How To Choose The Right ...") ](https://www.realized1031.com/blog/can-you-use-multiple-qualified-intermediaries-in-a-single-exchange#blogform) Download eBook ---   --- ### Download The Guidebook To QI's ![Learn How To Find A Qualifed Intermediary](https://www.realized1031.com/hs-fs/hubfs/Images/UI/graphics/composites/QI-eBook-550.jpg?width=550&height=650&name=QI-eBook-550.jpg) Learn How To Choose The Right Qualified Intermediary. 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Can you use multiple qualified intermediaries in a single exchange? The answer is yes, but this is generally only applicable in specific scenarios. Below, Realized 1031 has shared when this practice may be considered and the reasons it might be used.. Let’s take a closer look. The Role of the Qualified Intermediary The IRS imposes many rules to ensure that the 1031 exchange isn’t abused. One of these requirements is that the taxpayer must never have direct control of the proceeds from the relinquished property sale. Otherwise, the transaction will become a taxable event. As such, qualified intermediaries are needed to handle the funds, up to the final transfer of the proceeds to the replacement property’s seller. In addition to managing the funds, the qualified intermediary typically helps coordinate the exchange timeline and documentation to support compliance. These entities are also referred to as facilitators or accommodators. When Are Multiple Qualified Intermediaries Needed? In a traditional delayed exchange, you’d only need a single qualified intermediary to oversee the transaction. There are specific scenarios that may require more than one intermediary, which may be considered: Assets in Various Geographic Locations: If you’re selling or buying assets in multiple states, investors may choose to work with local accommodators familiar with regional processes for each leg of the transaction. Specialization: Some investors may also consider working with intermediaries that specialize in specific processes or asset types. For example, some facilitators focus on Delaware Statutory Trusts (DSTs) while others specialize in reverse exchanges. Institutional Requirements: In certain large transactions i—particularly those involving partnerships— they might work with different qualified intermediaries as part of their own tax strategies. While using multiple intermediaries may be necessary in some cases, doing so can introduce added complexity to the 1031 exchange. Risks such as communication gaps, coordination issues, or inconsistent documentation may arise, potentially affecting the integrity of the transaction. For this reason, multiple intermediaries are generally used only when justified by the structure or scale of the deal. Are Multiple Intermediaries Allowed by the IRS? Yes. There is no ruling or provision banning investors from engaging with multiple facilitators. However, the service does require that the exchange remain a continuous transaction with a set timeline. In other words, all phases and parts of the exchange must be properly documented and coordinated, no matter the number of intermediaries involved. To help meet these standards, the overall exchange should be governed by a unified agreement, even when multiple facilitators are involved. Plus, you must make sure that all involved intermediaries are aware of each other and coordinate to avoid mishandling of funds. Choosing Qualified Intermediaries: Tips to Follow Whether you’re working with a single facilitator or multiple accommodators, here are some tips you can follow during the selection. Find a firm or company that has years of experience in your area, property type, or 1031 exchange variation. Intermediaries with an established track record may offer insights based on prior transactions and familiarity with the process. Qualified intermediaries operating on a national level may eliminate the need for multiple local intermediaries. Consult with a tax advisor or real estate attorney to determine if working with multiple intermediaries is appropriate for your situation or whether other options may meet your needs more effectively. Wrapping Up: Are Multiple 1031 Exchange Accommodators Allowed? Yes. Engaging with multiple qualified intermediaries is permitted and may be necessary in certain complex or multi-party exchanges. However, this scenario is rarely advisable because of the added complications and challenges in coordination. In scenarios where multiple accommodators are involved, it is essential to establish clear communication protocols and maintain consistent documentation throughout the exchange process. Doing so can help support compliance with IRS requirements and reduce the risk of errors. The tax and estate planning information offered by the advisor is general in nature. It is provided for informational purposes only and should not be construed as legal or tax advice. Always consult an attorney or tax professional regarding your specific legal or tax situation. Article written by: Story Amplify. Story Amplify is a marketing agency that offers services such as copywriting across industries, including financial services, real estate investment services, and miscellaneous small businesses. Sources: https://www.irs.gov/pub/irs-news/fs-08-18.pdf https://www.ftb.ca.gov/pay/withholding/qualified-intermediary.html https://www.irs.gov/businesses/international-businesses/miscellaneous-qualified-intermediary-information", "articleSection" : [ "Qualified Intermediaries" ], "author" : { "@type" : "Person", "email" : "marketing@realized1031.com", "image" : "", "name" : "The Realized Team", "url" : "https://www.realized1031.com/blog/author/the-realized-team" }, "dateModified" : "2025-08-28T14:00:02+0000", "datePublished" : "2025-08-28T14:00:02+0000", "description" : "Learn more about whether you can use multiple qualified intermediaries in a single exchange.", "headline" : "Can You Use Multiple Qualified Intermediaries in a Single Exchange?", "image" : { "@type" : "ImageObject", "height" : 1299, "url" : "https://733513.fs1.hubspotusercontent-na1.net/hubfs/733513/iStock-1486981178-modified-630f0788-e40e-44d9-9f07-c127c80879ee.jpg", "width" : 2309 }, "mainEntityOfPage" : "https://www.realized1031.com/blog/can-you-use-multiple-qualified-intermediaries-in-a-single-exchange", "name" : "Can You Use Multiple Qualified Intermediaries in a Single Exchange?", "publisher" : { "@type" : "Organization", "address" : { "@type" : "PostalAddress", "addressCountry" : "USA", "addressLocality" : "Austin", "addressRegion" : "TX", "postalCode" : "78701", "streetAddress" : "500 W 13th Street " }, "logo" : { "@type" : "ImageObject", "height" : 60, "url" : "http://www.realized1031.com/hubfs/Images/Brand/Logo/Realized/Realized-Logo-Black-No-Margin-296x60-AMP.png", "width" : 296 }, "name" : "Realized" }, "thumbnailUrl" : "https://733513.fs1.hubspotusercontent-na1.net/hubfs/733513/iStock-1486981178-modified-630f0788-e40e-44d9-9f07-c127c80879ee.jpg" } ```