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Rent prorations in 1031 exchanges explained for investors

What Rent Prorations in 1031 Exchanges Mean for Investors Rent prorations in 1031 exchanges are the rent-related adjustments made at closing when income from a rental property must be divided between the seller and buyer. In a standard investment property sale, the buyer receives rent income…
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Security deposit treatment in exchanges and its impact

Security deposit treatment in exchanges: Why the basics matter Security deposit treatment in exchanges is a practical issue with real financial, tax, and compliance consequences. In 2026, property owners, investors, and exchange professionals need clear procedures for deposits that move through purchase contracts, escrow accounts, settlement…
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Allowable closing costs 1031 exchanges explained clearly

Understanding Allowable closing costs 1031 exchanges in 2026 Allowable closing costs 1031 exchanges can affect whether an investor preserves full tax deferral or unintentionally creates taxable boot. At Hub1031, we help investors understand which settlement charges may be paid from exchange proceeds and which costs should…
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California Form 3840 filing requirements made simple

What Is California Form 3840 and Why It Matters in 2026 California Form 3840 filing requirements matter when a taxpayer completes a 1031 exchange involving California real estate and acquires replacement property outside California. The form helps the California Franchise Tax Board track deferred gain connected…
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Form 8824 exchange reporting requirements explained simply

What Is a Like-Kind Exchange and Why Form 8824 Exchange Reporting Requirements Matter A like-kind exchange allows an investor to sell qualifying real estate and acquire replacement property while deferring capital gain tax, but Form 8824 exchange reporting requirements must be handled correctly for the deferral…
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Property flipping versus 1031 investing compared for ROI

Property flipping versus 1031 investing: Understanding the Core Choice Property flipping versus 1031 investing is one of the most important comparisons real estate investors face in 2026 because each strategy serves a very different purpose. Flipping focuses on buying, improving, and reselling property for short-term profit,…
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Dealer status 1031 exchange restrictions explained for investors

Understanding Dealer Status in 1031 Exchanges Dealer status 1031 exchange restrictions matter because Section 1031 is designed for real estate held for investment or productive use in a trade or business, not property held primarily for sale to customers. In 2026, investors still need to understand…
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Divorce and 1031 exchange ownership explained for couples

Understanding Divorce and 1031 Exchange Ownership Divorce and 1031 exchange ownership can create a complex mix of tax rules, title issues, deadlines, and settlement decisions. When investment real estate is part of a marital estate, we must look beyond market value and consider who owns the…
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Section 121 and 1031 combinations explained for homeowners

Understanding Section 121 and 1031 Combinations in 2026 Section 121 and 1031 combinations can help real estate owners reduce, defer, or manage capital gains tax when a property has served as both a primary residence and an investment asset. At Hub1031, we often see this strategy…
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Tenants in common 1031 exchanges explained for investors

Tenants in common 1031 exchanges and the move toward passive real estate ownership Tenants in common 1031 exchanges give real estate investors a way to sell appreciated investment property, defer capital gains taxes, and move into fractional ownership of institutional-quality real estate. In 2026, many investors…