Mastering 1031 Exchanges: 45/180 Rules, Form 8824 Reporting

From: $179.00

Date: March 5th, 2026

Time: 1pm ET | 12pm CT | 11am MT | 10am PT

Duration: 180 Minutes

Description:

A Section 1031 like-kind exchange is one of the most powerful tax deferral tools available to real estate investors — but it’s also one of the most unforgiving. Miss a deadline by a day, misidentify a replacement property, or mishandle boot, and the entire tax deferral collapses. For CPAs and tax professionals advising clients in today’s active real estate market, mastering the mechanics of 1031 exchanges isn’t optional — it’s essential.

This CE course delivers a comprehensive, practical walkthrough of Section 1031 from the ground up. You’ll move beyond the basics and into the real-world complexity your clients actually face — from navigating strict 45- and 180-day deadlines to structuring qualified intermediary agreements, managing boot exposure, and accurately completing Form 8824. The course also addresses the latest developments, including expanded eligibility for green and renewable energy properties and updated e-filing requirements, so you’re advising clients with current, accurate guidance.

Whether your clients hold rental properties, commercial buildings, farmland, or mixed-use assets — or are exploring reverse and improvement exchanges — this course gives you the analytical tools and practical templates to guide them through every stage of the exchange with confidence.

Learning Objectives:

  • Discuss Section 1031 purpose for deferring capital gains on real property exchanges held for business/investment, limited to U.S. real estate post-TCJA.
  • Identify qualifying properties like rentals, commercial buildings, farmland (not dealer inventory or personal residences) and 2025 expansions to green/renewable projects.
  • Analyze timing rules: 45-day identification (3-property/200% limits), 180-day closing, no extensions.
  • Explain boot as cash/non-like-kind property triggering gain recognition up to realized amount, with basis carryover adjustments.
  • Explore strategies using qualified intermediaries (QI), reverse exchanges, documentation for Form 8824 compliance.

Topics Covered:

  • Qualifying Property Requirements: Real estate only, business/investment use, 2025 green expansions.
  • Timing and Identification Rules: 45/180 days, 3-property rule, written notices.
  • Understanding Boot Implications: Cash/mortgage relief taxation, full deferral strategies.
  • Dealer vs. Investor Status: Held-for-sale disqualifiers, intent proof.
  • Reporting on Form 8824: Descriptions, dates, basis/gain calcs, appraisals.

Session Highlights

  • QI agreement checklists avoiding constructive receipt, safe harbor language.
  • Identification templates: 3-property vs. 200% rules, amendments limits.
  • Boot scenarios: Mortgage boot offsets, partial recognition examples.
  • Reverse/improvement exchanges: Feasibility, parking arrangements.
  • 2025 cases: Green property swaps, Form 8824 e-filing demos.

Credits and Other information:

  • Recommended CPE credit – 3.0
  • Recommended field of study – Taxes
  • Session Prerequisites and preparation: None
  • Session learning level: Basic
  • Location: Virtual/Online
  • Delivery method: Group Internet Based
  • Attendance Requirement:  Yes
  • Session Duration: 3 Hours

Who Will Benefit:

  • CPA
  • Enrolled Agents (EAs)
  • Tax Professionals
  • Attorneys
  • Other Tax Preparers
  • Finance professionals
  • Financial planners

About Our Speaker

Jason Dinesen , EA

President, Dinesen Tax & Accounting, P.C.

Jason Dinesen (LPA, EA) is an entrepreneur and tax expert. Jason brings over 15 years of experience helping individuals and businesses with accounting, bookkeeping, tax preparation, and business advisory in various industries. He has coached more than 200k+ accounting, taxes, and HR professionals on various topics of accounting, individual taxation, corporate taxation, and professional ethics. Jason has developed a strong following within the professional community for tax-related subjects. Jason is known for sharp tax interpretations, and he quickly brings his analysis of the latest tax updates and IRS guidance to the professional community.

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