The actual tax code governing like-kind exchanges. This is the law itself.
1031 Exchange Resources
Official IRS guidance, forms, and a directory of Qualified Intermediaries in Texas.
IRS Code & Official Guidance
IRS Like-Kind Exchange Overview
The IRS plain-language overview of 1031 exchanges, including requirements and limitations.
IRS Publication 544
Sales and Other Dispositions of Assets. The comprehensive IRS guide covering like-kind exchanges in detail.
IRS Fact Sheet FS-2008-18
Like-Kind Exchanges Under IRC Section 1031. Detailed guidance on deferred and reverse exchanges.
Form 8824
Like-Kind Exchanges. The IRS form used to report 1031 exchange transactions on your tax return.
Form 8824 Instructions
2025 Instructions for Form 8824. How to properly complete and file your exchange documentation.
Treasury Regulations
The detailed Treasury regulations that implement Section 1031, including safe harbors and definitions.
Rev. Proc. 2008-16
IRS safe harbor for vacation and second homes. Defines when dwelling units qualify for 1031 treatment.
Qualified Intermediaries in Texas
A Qualified Intermediary (QI) holds your exchange funds and facilitates the transaction. By law, you cannot touch the proceeds from your sale—they must go directly to the QI.
1031HQ does not endorse any specific QI. We recommend interviewing multiple intermediaries and asking about their insurance, fund segregation policies, and fee structures.
IPX1031
National
Nation’s largest QI. Subsidiary of Fidelity National Financial. Full-service exchange facilitation with offices nationwide.
Asset Preservation, Inc.
Dallas, Houston, San Antonio
Subsidiary of Stewart Title. Over 180,000 exchanges completed. Texas offices in Dallas, Houston, and San Antonio.
Accruit
National
Founded 2000, acquired by Inspira Financial 2023. Developer of patented 1031 exchange technology.
Exchange Resource Group
Dallas, Texas
12,500+ transactions since 1977. Handles all exchange types including reverse and construction. 24/7 support.
1031 Pros
Texas
Texas-focused QI with 20,000+ audit-free transactions. Individual segregated accounts for each transaction.
First American Exchange
National
Subsidiary of First American Title. National coverage with local expertise. Full range of exchange types.
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