IPX1031® Insight Blog
1031 Update on Capitol Hill – April 2024
1031 Coalition Letter & DC Fly-In April 17, 2024 IPX1031, in conjunction with our industry trade organization the Federation of Exchange Accommodators (FEA), worked with the Real Estate Roundtable to circulate an updated 1031 Coalition letter to leaders of...
The Build to Suit Exchange
The build-to-suit exchange, also referred to as a construction or improvement exchange, gives the Exchanger the opportunity to use all or part of the exchange funds for construction, renovations or new improvements to the Replacement Property.
1031 Update on Capitol Hill – March 2024
Biden Releases FY2025 Budget Proposal March 14, 2024 Consistent with its prior budget proposals, the Biden Administration has proposed capping the gain that can be deferred through a like kind exchange at $500,000 per taxpayer ($1,000,000 for a married couple filing...
Tiny Homes in America: Latest Data on Alternative Housing Movement
New research from IPX1031 reveals which states are the biggest procrastinators when it comes to filing taxes in 2022.
Be Prepared If Your 1031 Transaction Needs to Go in Reverse
1031 Exchange transactions continue to be on the rise. What’s also trending is the need for Reverse Exchanges. With limited available inventory and the need to secure your ideal Replacement Property, you may find yourself in a situation where a Reverse Exchange is...
1031 Information Exchangers Should Know When Filing Your 2025 Taxes in 2026
Updated for 2026 2026 Tax Year Reminders For the 2026 calendar year, taxes are due on Wednesday, April 15th. Although Tax Day 2026 is April 15, our 2026 Tax Procrastinators research found nearly 1 in 5 Americans (19%) don’t know the filing deadline and 29% of...
Tax Day 2024: Biggest Tax Procrastinators Across the U.S.
New research from IPX1031 reveals which states are the biggest procrastinators when it comes to filing taxes in 2022.
1031 Exchange Trends and Info for 2024
Be sure to read our current 1031 Exchange Trends for 2026.And read past trends 2025, 2024, 2023,, 2022, 2021, 2020, 2019, 1031 Exchange Updates & Impacts 2018, 1031 Exchange Trends for 2017, and 1031 Exchange Trends for 20162024 is underway! Below are key trends,...
Travel Report: Americans’ Top Travel Trends in 2024
IPX1031’s latest report provides insights into Americans’ 2024 travel plans including vacation destinations and budgeting concerns.
1031 Update on Capitol Hill – Year-end Update – December 2023
Washington, D.C. Year-end Update from the President of IPX1031 December 27, 2023 I have been traveling to Capitol Hill since 2014. In the 2017 Tax Cuts and Jobs Act, section 1031 was targeted for repeal. We survived that challenge (for real estate exchanges) but it...
Homeownership Data: Americans’ Concerns on Housing Affordability
IPX1031’s latest report provides insights into Americans’ 2023 travel plans and breaks down the U.S. airports with the most cancellations and delays.
IPX1031 Unleashes Its Frightfully Fun 10-31 Day Video On 10/31
IPX1031 Unleashes Its Frightfully Fun 10-31 Day Video On 10/31. Get Ready to Squeal with Delight!
1031 Cybercrime
Nationwide, fraud and cybercrime continue to escalate. In our recent research, Americans shared that 1 in 3 have been victims of identity theft and 55% have been victims of scams. Unfortunately, incidents are trending upward, which is impacting commercial real estate...
Holiday Travel Statistics: Travelers Concerns for Upcoming Season, Busiest U.S. Airports
IPX1031’s latest report provides insights into Americans’ 2023 travel plans and breaks down the U.S. airports with the most cancellations and delays.
LAST MINUTE IRS Extension Notice Extends 1031 Deadlines in California
UPDATED 10/17/2023 The 45 Day and 180 Day Postponements Today, our 1031 trade association, the FEA (Federation of Exchange Accommodators) stated: The IRS further postponed the 10/16/2023 tax deadlines for most of California to 11/16/23. This surprise announcement was...
Survey: 57% of Americans Willing to Pay More at Locally-Owned Shops
New data from IPX1031 ranks the best cities in the U.S. for hybrid workers and provides insights into Americans’ working preferences.
IPX1031 Again Named Best Overall 1031 Exchange Company
IPX1031, the national leader for 1031 Qualified Intermediary services, once again has been named Best Overall 1031 Exchange company by Fit Small Business for 2023.
1031 Exchanges and Hybrid Workers
Referenced in:The rapid change from employees working exclusively in offices to working part of the time at home has resulted in challenges and opportunities for real estate investors. Areas that are attractive to hybrid workers are experiencing an increase in prices...
Americans’ Experiences with Fraud and ID Theft Data 2023
New data from IPX1031 ranks the best cities in the U.S. for hybrid workers and provides insights into Americans’ working preferences.
America’s Fraud and Identity Theft Reports by State 2023
New data from IPX1031 ranks the best cities in the U.S. for hybrid workers and provides insights into Americans’ working preferences.
Top Misconceptions About 1031 Exchanges for 2023
2025 Misconceptions | 2024 Misconceptions | 2023 Misconceptions | 2022 Misconceptions | 2021 Misconceptions | 2020 Misconceptions | 2019 Misconceptions | Common 1031 Misconceptions For 2023, here are our latest top misconceptions we've found that the public...
Best Cities for Hybrid Workers Ranking 2023 + Map
New data from IPX1031 ranks the best cities in the U.S. for hybrid workers and provides insights into Americans’ working preferences.
Investment Property Exchange Services, Inc. (IPX1031®) To Be Featured on Viewpoint with Dennis Quaid
Viewpoint with Dennis Quaid announces partnership with Investment Property Exchange Services, Inc. (IPX1031®) to showcase new 1031 Exchange educational content.
Underperforming Real Estate Assets Ripe for 1031
Underperforming real estate assets come in many varieties – dilapidated or outdated properties in need of maintenance or major updates, properties with high vacancy rates, properties with poor location - just to name a few. By utilizing a 1031 Exchange investment...
America’s Abandoned Malls Data Study 2023 + Map
New data from IPX1031 provides insights into Americans’ opinions on traditional shopping malls and what they want to see done with the closed-down retail space.
Flexibility with Combination 1031 Exchanges
Mark and Mary are selling their apartment building and are excited to make a substantial gain. Their CPA recommended structuring the sale as a 1031 Exchange in order to defer their taxes. They plan on using their gains to diversify their portfolio and purchase three...
1031 Update on Capitol Hill – May 2023
Meetings with Congress May 4, 2023 Senior managers of IPX1031, together with members of our trade association, the Federation of Exchange Accommodators (FEA) conducted over 70 meetings with Congressional members and their staff in late April. Although our mission to...
1031 Exchanges for Farmland & Agriculture
How a 1031 Exchange Works for Farmland and Agriculture1031 Exchanges permit taxpayers to defer the taxes that arise from the sale of investment or business real estate. An exchange is a powerful tool for those involved in agriculture such as farmers, corporate farm...
Americans’ Vacation Rental Property Preferences Data Study 2023
New data from IPX1031 provides insights into Americans’ preferences and opinions on vacation rental property policies and practices in 2023.
Reverse 1031 Solutions in a Challenging Market
Reverse 1031 Solutions Rapidly rising interest rates have had an immediate impact regarding how transactions are financed and closed. Despite this challenging environment, investors are actively utilizing 1031 Exchanges to strategically structure their transactions to...
1031 Update on Capitol Hill – March 2023
Biden Releases FY2024 Budget March 10, 2023 President Biden released his FY2024 budget this week, and it again proposes a cap on deferred gain from like-kind exchanges. This doesn’t represent a new threat to Section 1031. It is just a repeat of what was in the 2023...
How Important is Your Qualified Intermediary?
Who Has Control of Your 1031 Money?Security of 1031 Exchange Funds. Whether the taxpayer is an individual or a business in a 1031 Exchange, the Tax Code requires taxpayers have no control of the proceeds from their sale until the replacement property is acquired. The...
Tax Day 2023: America’s Biggest Procrastinators
New research from IPX1031 reveals which states are the biggest procrastinators when it comes to filing taxes in 2022.
1031 Exchange Trends and Info for 2023
Be sure to read our current 1031 Exchange Trends for 2026.And read past trends 2025, 2024, 2023,, 2022, 2021, 2020, 2019, 1031 Exchange Updates & Impacts 2018, 1031 Exchange Trends for 2017, and 1031 Exchange Trends for 20162023 is underway! Below are key trends,...
America’s 2023 Travel Outlook
Americans’ 2023 travel plans and vacation home ownership
1031 Update on Capitol Hill – December 2022
Capitol Hill Update, December 13, 2022 Once again, Santa’s sack is stuffed with two pieces of must-pass legislation to be signed, sealed and delivered before Christmas. The good news is that in spite of a few reindeer with minds of their own, the red, blue and purple...
Cities With the Most Renters and Homeowners
Renting vs. Home Buying in America
1031 Exchange Benefits To Be Thankful For
Using Multiple Tax Code Sections For Maximizing Your Money An effective way to minimize one’s tax liability is by combining the benefits of multiple tax code sections. In the 1031 Exchange industry, a way we see this strategy utilized is with the guidance provided in...
Holiday Travel Statistics Test
For the latest data, check out our 2024 report on holiday travel in the U.S.Referenced in:Survey Finds 2 in 3 Americans Planning to Travel This Holiday Season The holiday season is nearly here, and many Americans are making their travel plans. It’s no secret...
Simple Steps to Boost Your CyberSecurity
TAKE SIMPLE STEPS TO STAY SECURE! Threats to technology and confidential data from phishing scams, website spoofing, ransomware and malware are becoming more and more common. Ninety-five percent of security breaches are due to human error, so it's imperative to know...
How to Buy Your “Dream” Home with a 1031 Exchange
Ninety percent of people we recently surveyed thought owning a home is part of the American Dream. Interestingly enough, more than half believe they will never own their Dream Home – with the younger generations being most pessimistic.Great news is that with advance...
America’s Generational Dream Homes
Referenced in:If you close your eyes and imagine your dream home, where would it be? On the beach or in the city? What would it look like? Maybe you prefer new construction while others would like a cozy renovation project.Here at IPX1031, we surveyed more than 1,000...
1031 Update on Capitol Hill – August 2022
The Inflation Reduction Act was passed by Congress and signed into law by President Biden on August 16, 2022 without any changes to section 1031. This victory was the culmination of a vigorous, multiyear effort by employees of IPX1031, members of the Federation of...
Is a Partial Exchange a Valid 1031 Exchange?
Partial Exchange? Strategies to achieve 100% tax deferral. A 1031 Exchange allows a taxpayer to defer 100% of their capital gain tax liability. To do this, the exchanger must buy new Replacement Property equal to or greater than in value to the property sold and...
Top Misconceptions About 1031 Exchanges for 2022
2025 Misconceptions | 2024 Misconceptions | 2023 Misconceptions | 2022 Misconceptions | 2021 Misconceptions | 2020 Misconceptions | 2019 Misconceptions | Common 1031 Misconceptions For 2022, here are our latest top misconceptions we've found that the public...
Welcome Pennsylvania! All Fifty States Now Recognize 1031 State Tax Deferral
NEW Pennsylvania Law to Recognize 1031 State Tax Deferral Unlike other states, when real estate was sold, Pennsylvania did not permit taxpayers to defer state taxes via a 1031 Exchange - only federal taxes could be deferred. This changed on July 8, 2022, when...
1031 Exchange and Defer? Or Sell and Pay Taxes?
If you are considering the sale of investment property, rather than a tax liability of up to 40%, you may utilize a 1031 Exchange to defer the following taxes: Capital Gains – Your rate will vary based on your taxable income . For 2025, your rate may be 20% if taxable...
1031 Update on Capitol Hill – June 2022
Members of Investment Property Exchange Services, Inc. (IPX1031) and of the Federation of Exchange Accommodators (FEA) continue to meet with policymakers to educate them about the powerful economic benefits of Section 1031 Like-Kind Exchanges. The updated Sustaining...
The Most Desired Airbnb Destination in Every State
Referenced in:We found the most disproportionately popular search terms relating to Airbnb rentals across the U.S. We also found the most desired Airbnb amenities in every state.Summer is here and that means Americans are ready to vacation. Demand for travel is once...
DST 1031 Exchanges – An Option to Keep on Your 1031 Radar
DSTs – An Intriguing Armchair Investment for 1031 In today’s 1031 Exchange market, Delaware Statutory Trusts (DSTs) may offer an intriguing option for investors who are looking for properties to complete their 1031 Exchanges. Why? DSTs are passive management/current...





