Please note: 1031 Exchange transactions are complicated income tax strategies that involve significant legal, tax and financial planning issues. You should always consult with competent legal, tax and financial advisors prior to entering into and completing a 1031 Exchange transaction. The Exeter Group of Companies does not provide any kind of legal, tax or financial advice.
The Exeter Group of Companies is pleased to provide the above articles, publications, and technical resources on 1031 Tax-Deferred Like-Kind Exchanges, as well as other topics, listed above as a courtesy to our clients and their professional advisors. While every effort has been made to provide comprehensive, accurate, current and useful information, The Exeter Group of Companies does not warrant or guarantee the information, content or opinions in any way, nor provide endorsements or referrals for any of the authors contained herein. Please read our legal terms and disclosure. These resources are available for educational and research purposes only. Commercial use is permitted only with specific written permission by the authors. All rights are reserved.
1031 Exchange Forms, Documents, Fees and Notices
1031 Exchange Fees and Costs
There are many factors that should be considered and compared between 1031 Exchange Qualified Intermediaries (Accommodators), including fees, costs and charges. Set-up and administrative fees are often misleadingly low. The amount of interest retained by the Qualified Intermediary earned on your 1031 exchange funds may be unreasonable. The back-end or operational charges can add up quickly. Learn more about 1031 exchange fees, costs and charges.
Please contact one of our national branch offices for a comprehensive written fee quote.
You should also evaluate much more than just the 1031 Exchange fees, costs and charges. For more information on what to look for and how to choose a SAFE Qualified Intermediary, read our web page entitled How to Choose a SAFE Qualified Intermediary (Accommodator).
Miscellaneous 1031 Exchange Agreements, Documents and Information
1031 Exchange Agreements and Documents
Assignment, Acceptance, Notice and Direction to Convey Form
Evidence of Fidelity Bond and Errors and Omissions Insurance Coverage
Identification of Like-Kind Replacement Property Form
Sample Cooperation Clause Language
Legal Beneficiary Vesting for Seller Carry Back Notes Included with in a 1031 Exchange
1031 Exchange Funds Investment Policy and Disclosure Statement
Important Notice and Disclosures to Investor
Agreement to Convert Joint Tenancy to Tenancy-In-Common
Internal Revenue Service Publications
Publication 3: Armed Forces’ Tax Guide
Current version
Prior versions
Publication 515: Withholding of Tax on Nonresident Aliens and Foreign Entities
Current version
Prior versions
Publication 523: Selling Your Home
Current version
Prior versions
Publication 527: Residential Rental Property (Including Rental of Vacation Homes)
Current version
Prior versions
Publication 537: Installment Sales
Current version
Prior versions
Publication 541: Partnerships
Current version
Prior versions
Publication 544: Sales and Other Dispositions of Assets
Current version
Prior versions
Publication 555: Community Property
Current version
Prior versions
Publication 925: Passive Activity and At-Risk Rules
Current version
Prior versions
Publication 946: How to Depreciate Property
Current version
Prior versions
Internal Revenue Service Forms
Form 1065: Partnership Tax Return
Current version
Prior versions
Form 4797: Capital Gains and Depreciation Recapture on Sale of Property Reporting
Current version
Prior versions
Form 8288B: Request for Exemption Certificate from FIRPTA Withholding Requirements
Current version
Prior versions
Form 8824: Reporting Completed 1031 Exchanges
Current version
Prior versions
Schedule E: Reporting Income or Loss from Rental Real Estate
Current version
Prior versions
Form 6252: Reporting Installment Sale Income from Seller Carry Back Notes
Current version
Prior versions
State Specific Real Estate Deeds, Documents and Forms
Alabama Real Estate Withholding Publications and Forms
Withholding Requirements for Sales or Transfers of Real Property by Nonresidents of Alabama
Alabama Affidavit of Seller’s Residence Form NR-AF1
Alabama Affidavit of Seller’s Gain Form NR-AF2
Alabama Seller’s Certificate of Exemption Form NR-AF3 (1031 exchange exemption)
Alabama Withholding on Sales or Transfers of Real Property by Nonresidents Payment Voucher
Alaska Tax Forms and Publications
Arizona Tax Forms and Publications
California Franchise Tax Board Forms and Publications (FTB Forms)
California FTB Like-Kind Exchange Reporting for California Like Kind Exchanges
California FTB Form 3840 — California Like Kind Exchanges
California FTB Form 593 & Related (Mandatory Withholding Information)
Effective January 1, 2020, the following real estate withholding forms and instructions have been consolidated into one Form 593:
- Form 593, Real Estate Withholding Tax Statement
- Form 593-C, Real Estate Withholding Certificate
- Form 593-E, Real Estate Withholding – Computation of Estimated Gain or Loss
- Form 593-I, Real Estate Withholding Installment Sale Acknowledgement
Instructions for California FTB Form 593 (2024)
Form FTB Form 593 (2024)
Instructions for California FTB Form 593 (2023)
Form FTB Form 593 (2023)
Instructions for California FTB Form 593 (2022)
Form FTB Form 593 (2022)
Instructions for California FTB Form 593 (2021)
Form FTB Form 593 (2021)
Instructions for California FTB Form 593 (2020)
Form FTB Form 593 (2020)
California FTB Form 593 Forms & Instructions prior to 2020: Use this search page. Enter the year and form number (593) and click Get Forms.
California Real Estate Deeds, Notes and Deeds of Trust Forms
Grant Deed — Individual
Grant Deed — Corporate
Quitclaim Deed — Individual
Note Secured by Deed of Trust, Installment Interest Included (CTC Version)
Note Secured by Deed of Trust, Installment Interest Included
Note Secured by Deed of Trust, Installment Interest Included (MS Word Version)
Note Secured by Deed of Trust, Straight Note
Note Secured by Deed of Trust, Straight Note with Acceleration
Deed of Trust (California Long Form)
Assignment of Deed of Trust
Preliminary Change of Ownership Forms (PCOR)
Preliminary Change of Ownership — Fresno County
Preliminary Change of Ownership — Kern County
Preliminary Change of Ownership — Los Angeles County
Preliminary Change of Ownership — Orange County
Preliminary Change of Ownership — Riverside County
Preliminary Change of Ownership — Sacramento County
Preliminary Change of Ownership — San Bernardino County
Preliminary Change of Ownership — San Diego County
Preliminary Change of Ownership — Santa Barbara County
Preliminary Change of Ownership — Tulare County
Preliminary Change of Ownership — Ventura County
Preliminary Change of Ownership — General
Florida Real Estate Deeds, Notes, and Mortgages
Warranty Deed to Trustee of Florida Land Trust
Information on Florida Land Trusts
Hawaii Tax Forms and Publications, including HARPTA
Hawaii Real Property Tax Law (“HARPTA”) Forms
Withholding of State Income Taxes on the Disposition of Hawaii Real Property
Hawaii Withholding Tax Return Form N288 (Rev 2023)
Hawaii Withholding Tax Return Form N-288A (Rev 2023)
Hawaii Application for Withholding Certificate Form N-288B (Rev. 2019)
Hawaii Application for Tentative Refund of Withholding Form N-288C (Rev 2022)
Certificate For Exemption from Withholding of Tax on Disposition of Real Property N-289 (Rev. 2019)
Hawaii Taxpayer Power of Attorney (Rev 2022)
Hawaiian Individual Income Tax Return Non-Resident Form N-15 (Rev 2023)
Phone the State of Hawaii Tax Department Technical Section at (808) 587-1577
Idaho Tax Forms and Publications
Idaho State Tax Commission Forms and Guides
Illinois Tax Forms and Publications
Illinois Department of Revenue Tax Forms
Louisiana Tax Forms and Publications
Maryland Tax Forms and Publications
Application for Certificate of Full or Partial Exemption (MD Form MW506AE Revised 2019)
Oregon Tax Forms and Publications
Oregon Like-Kind Exchanges/Involuntary Conversions Form OR-24 (Rev. 12/2018)
New York Tax Forms and Publications
Nonresident Real Property Estimated Income Tax Payment Form IT-2663 (2019)
Nonresident Real Property Estimated Income Tax Payment Form IT-2663 Instructions (2019)
New Jersey Tax Forms and Publications
New Jersey Sellers Residency Certification Exemptions 2005
New Jersey Sellers Residency Certification Exemptions 2006
New Jersey Sellers Residency Certification Exemptions 2007
New Jersey Sellers Residency Certification Exemptions 2012
New Jersey Sellers Residency Certification Exemptions 2023
Washington Tax Forms and Publications
Washington State Department of Revenue
