符合1031置換的產業

1031延稅交換指的是納稅人以交換類似的產業來獲得遞延收益,而不是買賣所得的銷售和再投資的房產。作為出售或放棄了財產,也稱為被“賣出財產”。以換取財產的,取代了賣出財產的被稱為“置換財產”。只有某些類型的產業可用於1031延稅交換。首先,無論是賣出還是置換產業必須是用於投資,或用於商業目的。


其次,產業不能歸入任何下列情形之一的,因為它們不符合法律規定的1031延稅交換:

  1. 個人財產(例如:納稅人的主要居住地或家庭的使用部分)
  2. 主要的居住地和納稅人的第二個居住地(注:不過,對於房地租金部分,兩家庭的住宅有資格作為1031延稅交換,)
  3. 用於出售的產業(例如:存貨)
  4. 合股利息
  5. 公司股票的股份

任何的房地產沒有被納稅人作為主要或次要家用作居住,而是用於投資或商業目的,就有資格作為1031延稅交換。此外,產業可以在不同的地理位置,如紐約和新澤西州內。

What kind of property is qualified as 1031 exchange property

The tax deferred 1031 exchange refers to a situation where taxpayers exchanges like kind property for like kind property as opposed to a sale and reinvestment of sale proceeds. In short, property as sold or given up, also referred to “relinquished property”, in exchange for property being purchased that replaces the relinquished property, also referred to as “replacement property”.


Only certain types of property, however, can be used for the tax deferred 1031 exchange. First of all, both the relinquished and replacement properties must be for productive use of investment or for business purposes.


Secondly, the properties cannot fall under any of the following categories, as they do not qualify for tax deferred 1031 exchange treatment under the law:

  1. Personal property (example: the taxpayer’s principal residence or that portion of the home used as such)
  2. Primary residence and the second home of taxpayer (note: however, that a two-family home can qualify for the “like kind” exchange with respect to the rental portion of said premises)
  3. Property held primarily for sale (example: inventory)
  4. Partnership interests
  5. Shares of corporate stock

Real estate not used as a residence by a taxpayer as either a primary or secondary home, but rather is used for investment or business purposes, does qualify as the type of property that can be exchanges and have tax deferral pursuant to Internal Revenue Code 1031. Therefore, this kind of property can be exchange. Furthermore, the properties can be within different geographic locations, such as New York and New Jersey.