Can I use electronic signatures?

Yes. Electronic signatures are generally valid under the federal ESIGN Act (15 U.S.C. ch. 96) and UETA in most states, but confirm with your qualified intermediary and any recording office whether e-signatures and e-records meet local recording and title requirements.

Who must sign the form?

The exchanger, the qualified intermediary, and often the closing agent or seller sign to document roles. Legal representatives or trustees sign when an entity or trust is the exchanger; authority to sign should be documented to avoid title or tax complications.

What if I miss a deadline?

Missing the 45‑day identification or the 180‑day completion window typically disqualifies the IRC §1031 exchange, causing immediate recognition of taxable gain. Consult tax counsel promptly for remedial options, though relief is limited.

Is notarization required?

Notarization rules vary by state and document type; deeds typically require notary acknowledgement for recording. Check the recording office and state requirements for notarization and witness counts before closing.

Do I still file with the IRS?

Yes. Complete and file Form 8824 with your income tax return for the year of the exchange to report like-kind exchanges, basis calculations, and any boot received as required by IRS rules.

How long should I keep records?

Retain exchange documents for at least three years to satisfy IRS recordkeeping (IRC §6501(a)) and up to six years for related HIPAA records when applicable; many advisors recommend retaining real estate exchange records for seven years.

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Real estate
1031 Exchange Real Estate Form

1031 Exchange Real Estate Form

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1031 Exchange Real Estate Form

This Exchange Agreement documents the intent of the Exchanger to effect a like-kind deferred exchange under Section 1031 of the Internal Revenue Code by using a Qualified Intermediary to facilitate the transfer of the Relinquished Property and acquisition of Replacement Property. The parties hereby set forth the terms, conditions, representations, and certifications contained below.

Parties and Contact Information

Exchanger (Taxpayer) — Full legal name Exchanger — Mailing address

Phone:

Email:

Tax ID/SSN:

Qualified Intermediary — Company or individual Qualified Intermediary — Contact information

Phone:

Email:

Relinquished Property (To Be Transferred)

Property Address:

Parcel / APN Number:

Legal description of Relinquished Property

Replacement Property Identification

Exchanger may identify up to three potential Replacement Properties. Identification must be in a writing delivered to the Qualified Intermediary within the identification period specified below.

Replacement Property #1 — Address Replacement Property #2 — Address Replacement Property #3 — Address

Identification Period Deadline:

Exchange Period Deadline:

Financial and Escrow Terms

Sale / Contract Price for Relinquished Property

Earnest Money / Deposit Amount:

Escrow Agent:

Proposed Closing Date for Relinquished Transaction Proposed Possession Date Allocation of Consideration and Source of Exchange Funds

All sale proceeds, net of closing costs and allowable disbursements, shall be transferred to the Qualified Intermediary and held in a segregated account for the benefit of the Exchanger pending acquisition of Replacement Property, unless otherwise directed in writing by the Exchanger and accepted by the Qualified Intermediary.

Exchange Mechanics; Appointment of Qualified Intermediary

The Exchanger hereby appoints the Qualified Intermediary to act as a facilitator for the deferred exchange. The Qualified Intermediary accepts such appointment on the terms set forth herein and agrees to acquire, hold, and transfer rights as necessary to effectuate a like-kind exchange. Exchanger acknowledges that the Qualified Intermediary is not acting as tax advisor, and Exchanger shall obtain independent tax advice regarding the exchange.

Assignment of Purchase Contract (if applicable) — Name of Contracting Buyer or Seller to be assigned to QI

The Exchanger represents and warrants that Exchanger intends the transfers described herein to constitute a like-kind exchange for federal income tax purposes. Exchanger further represents that Exchanger will not knowingly receive any non-like-kind property or cash "boot" except as expressly authorized in writing and acknowledges that receipt of boot may result in taxable gain.

Property Condition Disclosures

The Exchanger discloses the following known conditions of the Relinquished Property (select Yes or No).

Lead-based paint known? Yes No

Mold or moisture intrusion known? Yes No

Prior structural damage or repairs known? Yes No

Default, Remedies, and Indemnification

If Exchanger defaults on obligations under the relinquished property sale or fails to identify or acquire Replacement Property within the timeframes set forth in this Agreement, Exchanger shall be liable for any direct damages and reasonable costs incurred by the Qualified Intermediary, including attorneys' fees. Qualified Intermediary shall not be liable for damages arising from Exchanger's failure to comply with the identification or exchange deadlines or for reliance on Exchanger's representations. Exchanger agrees to indemnify and hold the Qualified Intermediary harmless from any liabilities, taxes, claims, or expenses arising from Exchanger's acts or omissions in connection with the exchange.

Governing Law; Entire Agreement

This Agreement shall be governed by and construed in accordance with the laws of the state identified by the Relinquished Property's location, without regard to conflicts of law principles. This Agreement constitutes the entire understanding between the parties with respect to its subject matter and supersedes all prior negotiations and agreements, whether written or oral. Any amendment must be in writing and signed by both parties.

Representations and Certifications of Exchanger

The Exchanger hereby represents that Exchanger is the lawful owner of the Relinquished Property, that no arms-length agreements exist that would prevent transfer as contemplated, and that Exchanger intends to defer recognition of gain under the rules governing like-kind exchanges. Exchanger certifies that all information provided in this form is true and accurate to the best of Exchanger's knowledge and that Exchanger has had the opportunity to obtain independent legal and tax advice.

Additional terms, special instructions, or escrow provisions

Exchanger — Printed Name:

By:

Date:

Qualified Intermediary — Printed Name:

By:

Date:

What the 1031 Exchange Real Estate Form Is

The 1031 Exchange Real Estate Form documents the exchange of like-kind real property under Internal Revenue Code §1031 and records the parties, properties, dates, and intermediary used to defer taxable gain. It typically identifies the relinquished property, the replacement property, the qualified intermediary, and key dates for identification and completion. While not a single standardized IRS form, the document collects the factual and contractual items a taxpayer and intermediary must track to meet IRC §1031 requirements and to support reporting on IRS Form 8824.

Why a Proper 1031 Exchange Form Matters

A complete, accurate form helps preserve tax-deferred treatment under IRC §1031 by documenting property descriptions, timing, and intermediary roles, reducing audit risk and supporting Form 8824 reporting.

Typical parties who prepare and sign the form

Professionals and taxpayers each use the 1031 Exchange Real Estate Form at different stages of an exchange.

Real estate investors and property owners actively exchanging appreciated investment property to defer capital gains tax.
Qualified intermediaries and escrow agents that hold proceeds and prepare exchange documentation for compliance and closing.
Tax advisors, CPAs, and real estate attorneys who review, draft, and file Form 8824 and related records.

Accurate completion reduces tax exposure and clarifies responsibilities for closing, reporting, and record retention.

Step-by-step completion checklist

Follow these sequential steps to prepare the form, verify information, and coordinate with advisors and the intermediary.

01

Gather documents: Collect deeds, closing statements, and escrow paperwork before starting the form.
02

Identify properties: List relinquished and replacement properties; observe the 45‑day identification window.
03

Coordinate intermediary: Confirm qualified intermediary holds proceeds and signs exchange documents as required.
04

Record dates: Enter closing, identification, and completion dates to support Form 8824 reporting.

Essential elements of a professional 1031 Exchange Real Estate Form

A complete form combines factual property data, timing, intermediary details, signatures, and attachments that substantiate the exchange and support tax reporting and audit defense.

Property Details

Full legal descriptions, parcel numbers, and addresses for both relinquished and replacement properties to avoid ambiguity during title searches and tax filings.

Identification Clause

Clear statement of which replacement properties are identified and the date of identification, supporting the IRS 45‑day identification requirement.

Intermediary Statement

Qualified intermediary contact information, escrow account references, and a declaration that proceeds were never constructively received by the exchanger.

Consideration & Allocations

Agreed sales prices, mortgage payoff amounts, and how boot or cash differences will be treated for tax calculation purposes.

Signature Blocks

Signatures, printed names, titles, and dates for exchanger, intermediary, and closing agent with space for notary acknowledgements where required.

Attachments

Place to attach closing statements, deeds, purchase agreements, and correspondence needed to substantiate the exchange.

Required information at a glance

Exchanger: Full legal name

Tax ID: TIN or EIN numeric

Property ID: Address and legal description

Intermediary: Name and contact

Key dates: Identification and completion

Signatures: Signer name and date

Consequences of incorrect or incomplete forms

Loss of deferral: Immediate capital gains tax

Form 8824 issues: Reporting inaccuracies flagged

IRS penalties: Possible IRC §6721 fines

Backup withholding: Triggered by wrong TIN

Title disputes: Ambiguous descriptions cause delays

Audit risk: Increased documentation scrutiny

Common preparation mistakes to avoid

Missing the 45‑day identification or 180‑day exchange completion deadline due to calendar miscalculation or late closings.
Listing imprecise legal descriptions or failing to attach deeds and closing statements, which complicates title and tax verification.
Allowing constructive receipt of proceeds by the exchanger instead of using a qualified intermediary, which can disqualify the exchange.
Failing to coordinate mortgage payoff and boot calculations resulting in unexpected taxable gain or reporting errors.

How the form fits into the 1031 workflow

The form documents exchanges from initiation through completion and integrates with intermediary and tax reporting workflows.

Initiation: Seller executes sale and engages a qualified intermediary to hold proceeds.
Identification: Exchanger identifies replacement property within the 45‑day window in the form.
Exchange closing: Intermediary transfers funds to acquire replacement property, completing the exchange.
Reporting: Exchanger files Form 8824 with the tax return for the exchange year.

Typical form settings and exchange parameters

Configure the document and workflow to capture required data, apply conditional fields, and route signatures to the intermediary and tax advisor.

Field	Configuration
Qualified Intermediary	Required contact and escrow account fields
Identification Period	45 days from relinquished close date
Exchange Period	180 days from relinquished close date
Signature Routing	Intermediary then exchanger then closing agent

Key deadlines and filing expectations

Meeting IRS timing rules and documenting dates on the form are essential to preserve tax deferral and to support year-of-exchange reporting.

Identification Deadline:

Identify replacement property within 45 days of relinquished closing

Exchange Completion:

Complete replacement acquisition within 180 days of relinquished closing

Tax Reporting:

File IRS Form 8824 with the tax return for the exchange year

Form 8824 Timing:

Submit Form 8824 by the individual or entity tax return due date

Record Retention:

Keep supporting documents as required for audit periods

How the 1031 Exchange Form differs from similar documents

Compare the 1031 Exchange Form to sale agreements and deed transfers to clarify purpose and required content differences.

Document Type	Purpose	Required Elements
Sale Agreement	transfer ownership	price, contingencies, closing date
Deed	convey title	grantor/grantee, legal description, notary
1031 Exchange Form	tax deferral record	intermediary, id dates, property list
Form 8824	tax reporting	gain calculation, boot, basis adjustments

eSignature vendor pricing and capability snapshot for exchange workflows

Compare common eSignature providers on starting price, trial availability, bulk send, audit trail, HIPAA compliance, and envelope or session caps.

	signNow	DocuSign	Adobe Sign	PandaDoc	HelloSign
Starting Price	$8/user/mo	$15/user/mo	$14/user/mo	$19/user/mo	$15/user/mo
Free Trial	7-day free trial, no credit card	No free trial	No free trial	Annual billing plans	Annual billing plans
Bulk Send	Yes	Yes	Yes	Yes	No
Audit Trail	Yes	Yes	Yes	Yes	Yes
Envelope Cap	No cap	100 envelopes/user/year	Varies by plan	Varies by plan	Varies by plan

Frequently asked questions about the 1031 Exchange Real Estate Form

Answers to common questions about timing, signatures, electronic execution, intermediaries, and tax reporting for 1031 exchanges.

Need help? Contact support

Can I use electronic signatures?
Yes. Electronic signatures are generally valid under the federal ESIGN Act (15 U.S.C. ch. 96) and UETA in most states, but confirm with your qualified intermediary and any recording office whether e-signatures and e-records meet local recording and title requirements.
Who must sign the form?
The exchanger, the qualified intermediary, and often the closing agent or seller sign to document roles. Legal representatives or trustees sign when an entity or trust is the exchanger; authority to sign should be documented to avoid title or tax complications.
What if I miss a deadline?
Missing the 45‑day identification or the 180‑day completion window typically disqualifies the IRC §1031 exchange, causing immediate recognition of taxable gain. Consult tax counsel promptly for remedial options, though relief is limited.
Is notarization required?
Notarization rules vary by state and document type; deeds typically require notary acknowledgement for recording. Check the recording office and state requirements for notarization and witness counts before closing.
Do I still file with the IRS?
Yes. Complete and file Form 8824 with your income tax return for the year of the exchange to report like-kind exchanges, basis calculations, and any boot received as required by IRS rules.
How long should I keep records?
Retain exchange documents for at least three years to satisfy IRS recordkeeping (IRC §6501(a)) and up to six years for related HIPAA records when applicable; many advisors recommend retaining real estate exchange records for seven years.

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