1031 Exchange Forms, Documents, Fees and Notices
Please read our Legal Disclaimer.
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).
1031 Exchange Agreements and Documents
Miscellaneous 1031 Exchange Agreements, Documents and Information
- 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 Forms and Publications (IRS Forms & Publications)
IRS Publication 515 - FIRPTA Withholding
IRS Publication 515 - Withholding of Tax on Nonresident Alients and Foreign Entities (FIRPTA) (2013)
- IRS Publication 523 - Selling Your Home
- IRS Publication 527 - Residential Rental Property (including vacation rentals)
IRS Publication 537 - Installment Sales
- IRS Publication 537 (2006)
- IRS Publication 537 (2007)
- IRS Publication 537 (2008)
- IRS Publication 537 (2009; available in 4th quarter 2009)
IRS Publication 541 - Partnerships
IRS Publication 544 - Sales and Other Dispositions of Assets
- IRS Publication 544 (2006)
- IRS Publication 544 (2007)
- IRS Publication 544 (2008)
- IRS Publication 544 (2009; available in 4th quarter 2009)
IRS Publication 555 - Community Property (including list of states)
IRS Publication 925 - Passive Activity and At-Risk Rules
- IRS Publication 925 (2006)
- IRS Publication 925 (2007)
- IRS Publication 925 (2008)
- IRS Publication 925 (2009; available in 4th quarter 2009)
IRS Pubication 946 - How to Depreciate Property
- IRS Publication 946 (2006)
- IRS Publication 946 (2007)
- IRS Publication 946 (2008)
- IRS Publication 946 (2009; available in 4th quarter 2009)
IRS Form 1065 Partnership Tax Return
- IRS Form 1065 (2008)
- IRS Form 1065 (2009)
IRS Form 4797 for reporting Capital Gains and Depreciation Recapture on Sale of Property
- IRS Form 4797 (2002)
- IRS Form 4797 (2003)
- IRS Form 4797 (2004)
- IRS Form 4797 (2005)
- IRS Form 4797 (2006)
- IRS Form 4797 Instructions (2006)
- IRS Form 4797 (2007)
- IRS Form 4797 Instructions (2007)
- IRS Form 4797 (2008)
- IRS Form 4797 Instructions (2008)
- IRS Form 4797 (2009)
- IRS Form 4797 Instructions (2009)
- IRS Form 4797 (2010)
- IRS Form 4797 (2011)
- IRS Form 4797 (2012)
- IRS Form 4797 Instructions (2012)
IRS Form 8288B for requesting an exemption certificate from FIRPTA withholding requirements
- IRS Form 8288B (2006)
IRS Form 8824 for reporting completed 1031 Exchanges
- IRS Form 8824 (2002)
- IRS Form 8824 (2003)
- IRS Form 8824 (2004)
- IRS Form 8824 (2005)
- IRS Form 8824 (2006)
- IRS Form 8824 (2007)
- IRS Form 8824 (2008)
- IRS Form 8824 (2009)
- IRS Instructions to Form 8824 (2009)
- IRS Form 8824 (2011)
- IRS Instructinos to Form 8824 (2011)
- IRS From 8824 (2012)
- IRS Instructions to Form 8824 (2012)
- IRS Form 8824 (2013; available in 4th quarter 2012)
Schedule E for Reporting Income or Loss from Rental Real Estate
- IRS Form Schedule E (2006)
- IRS Form Schedule E (2007)
- IRS Form Schedule E (2008)
- (2009; available in 4th quarter 2009)
IRS Form 6252 for reporting Installment Sale Income from Seller Carry Back Notes
- IRS Form 6252 (2006)
- IRS Form 6252 (2007)
- IRS Form 6252 (2008)
- IRS Form 6252 (2009; available in 4th quarter 2009)
State Specific Real Estate Deeds, Documents and Forms
Alabama Department of Revenue
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
Alaska documents coming soon.
Arizona Tax Forms and Publications
Arizona documents coming soon.
California Franchise Tax Board Forms and Publications (FTB Forms)
California FTB Like-Kind Exchange Reporting for California Like Kind Exchanges
California FTB Mandatory Withholding Information effective January 1, 2017:
- California FTB Forms 593-C, 593-E and Instructions for 2017
- California FTB Form 593 — Real Estate Withholding Tax Statement for 2017
- California FTB Form 593-C— Real Estate Withholding Certificate 593-C for 2017
- California FTB Form 593-E — Real Estate Withholding — Computation of Estimated Gain or Loss 2017
California FTB Mandatory Withholding Information effective January 1, 2016:
- California FTB Forms 593-C, 593-E and Instructions for 2016
- California FTB Form 593 — Real Estate Withholding Tax Statement for 2016
- California FTB Form 593-C— Real Estate Withholding Certificate 593-C for 2016
- California FTB Form 593-E — Real Estate Withholding — Computation of Estimated Gain or Loss 2016
California FTB Mandatory Withholding Information effective January 1, 2015:
- California FTB Forms 593-C, 593-E and Instructions for 2015
- California FTB Form 593 — Real Estate Withholding Tax Statement for 2015
- California FTB Form 593-C— Real Estate Withholding Certificate 593-C for 2015
- California FTB Form 593-E — Real Estate Withholding — Computation of Estimated Gain or Loss 2015
California FTB Mandatory Withholding Information effective January 1, 2014:
- California FTB Forms 593-C, 593-E and Instructions for 2014
- California FTB Form 593 — Real Estate Withholding Tax Statement for 2014
- California FTB Form 593-C— Real Estate Withholding Certificate 593-C for 2014
- California FTB Form 593-E — Real Estate Withholding — Computation of Estimated Gain or Loss 2014
California FTB Mandatory Withholding Information effective January 1, 2013:
- California FTB Forms 593-C, 593-E and Instructions for 2013
- California FTB Form 593 — Real Estate Withholding Tax Statement for 2013
- California FTB Form 593-C— Real Estate Withholding Certificate 593-C for 2013
- California FTB Form 593-E — Real Estate Withholding — Computation of Estimated Gain or Loss 2013
California FTB Mandatory Withholding Information effective January 1, 2012:
- California FTB Forms 593-C, 593-E and Instructions for 2012
- California FTB Form 593 — Real Estate Withholding Tax Statement for 2012
- California FTB Form 593-C— Real Estate Withholding Certificate 593-C for 2012
- California FTB Form 593-E — Real Estate Withholding — Computation of Estimated Gain or Loss 2012
California FTB Mandatory Withholding Information effective January 1, 2011:
- California FTB Forms 593-C, 593-E and Instructions for 2011
- California FTB Form 593 — Real Estate Withholding Tax Statement for 2011
- California FTB Form 593-C— Real Estate Withholding Certificate 593-C for 2011
- California FTB Form 593-E — Real Estate Withholding — Computation of Estimated Gain or Loss 2011
California FTB Mandatory Withholding Information effective January 1, 2008:
- California FTB Forms 593-C, 593-E and Instructions 2008
- California FTB Form 593-I — Real Estate Withholding Installment Sale Agreement 2008
- California FTB Form 593-E — Real Estate Withholding — Computation of Estimated Gain or Loss 2008
- California FTB Form 593 — Real Estate Withholding Tax Statement 2008
California FTB Mandatory Withholding Information effective January 1, 2007:
- California FTB Real Estate Withholding Certificate Form 593-C 2007
- California FTB Real Estate Withholding — Computation of Estimated Gain or Loss Form 593-E 2007
- California FTB Forms 593-C, 593-E, and Instructions 2007
- News release on Assembly Bill AB 2962 changing California's mandatory income tax withholding
- requirements on the disposition of real property effective January 1, 2007
- California Real Estate Withholding Information for Sellers and Buyers effective January 1, 2007
- Changes to California Real Estate Withholding Law effective January 1, 2007 Comparison Chart
California FTB Mandatory Withholding Information effective BEFORE January 1, 2007:
- Notice Regarding Mandatory California Franchise Tax Board Withholding Requirements
- California Franchise Tax Board Withholding Forms 593C and 593L with Instruction Booklet
- California FTB Real Estate Withholding Remittance Statement Form 593 2006
- California FTB Real Estate Withholding Tax Statement Form 593B 2006
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
- Note Secured by Deed of Trust, Installment Interest Included
- Note Secured by Deed of Trust, Installment Interest Included
- Note Secured by Deed of Trust, Installment Interest Included
- 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
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 N-288 2008
- Hawaii Withholding Tax Return Form N-288 2009
- Hawaii Withholding Tax Return Form N-288A 2008
- Hawaii Withholding Tax Return Form N-288A 2009
- Hawaii Application for Withholding Certificate Form N-288B (Rev. 2007)
- Hawaii Application for Withholding Certificate Form N-288B (Rev. 2008)
- Hawaii Application for Withholding Certificate Form N-288B (Rev. 2009) (coming soon)
- Hawaii Application for Tentative Refund of Withholding Form N-288C 2008
- Hawaii Application for Tentative Refund of Withholding Form N-288C 2009
- Certificate For Exemption From Withholding of Tax on Disposition of Real Property N-289 (Rev. 2005)
- Certificate For Exemption From Withholding of Tax on Disposition of Real Property N-289 (Rev. 2006)
- Certificate For Exemption From Withholding of Tax on Disposition of Real Property N-289 (Rev. 2008)
- Hawaiian Individual Income Tax Return Non-Resident Form N-15
- Phone the State of Hawaii Tax Department Technical Section at (808) 587-1577
Idaho Tax Forms and Publications
Idaho documents coming soon.
Illinois Tax Forms and Publications
Illinois documents coming soon.
Louisiana Tax Forms and Publications
Maryland Tax Forms and Publications
Oregon Tax Forms and Publications
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 2015
Washington Tax Forms and Publications
Washington documents coming soon.
Wyoming Tax Forms and Publications
Wyoming documents coming soon.
We're pleased to provide the following forms, notices and documents for use with 1031 Exchange transactions as a courtesy to our clients and their professional advisors. While every effort has been made to provide comprehensive, accurate, current and useful forms and documents for clients' 1031 Exchanges, Exeter 1031 Exchange Services, LLC does not warrant or guarantee the information, content or accuracy, nor provide any legal opinion or representation on the forms or documents in any way. Please read our legal terms, conditions and disclaimers web page.
