Primary Residence Situations | 1031 Exchange of California

Primary Residence Situations

Explore primary residence situations for Los Angeles investors, organized around clear decisions, documented deadlines, and a practical path to closing.

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Primary Residence Situations

Avoiding Capital Gains on Real Estate

Avoiding Capital Gains on Real Estate

How California owners of investment or business real estate legally defer capital gains tax on a sale, and where a 1031 exchange fits against.

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Deferring Depreciation Recapture

Deferring Depreciation Recapture

How unrecaptured Section 1250 gain from prior depreciation is deferred inside a 1031 exchange, what stays taxable, and how California treats the.

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Estate Planning & Step-Up in Basis

Estate Planning & Step-Up in Basis

How the swap-till-you-drop strategy weighs continued 1031 exchanges against holding property until death for a stepped-up basis under IRC 1014.

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Exchanging for Retirement Income

Exchanging for Retirement Income

How California owners nearing retirement can use a 1031 exchange to move appreciated property into income-focused replacement real estate.

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Exchanging Inherited Property

Exchanging Inherited Property

What heirs of California real estate need to know about the stepped-up basis they inherit and how it interacts with a later sale or 1031.

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1031 Exchange in Divorce

1031 Exchange in Divorce

How divorcing California owners of investment real estate can use a 1031 exchange to divide or restructure property while addressing deferred.

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Relocating Your Investment

Relocating Your Investment

Exchanging California property for out-of-state replacement property does not end California's claim on the deferred gain. What Form 3840 tracks.

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Retiring From Active Management

Retiring From Active Management

For California owners done managing tenants and repairs, a 1031 exchange into passive replacement property is one way to step back without.

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Upgrading Property

Upgrading Property

How California owners use a 1031 exchange to trade a smaller or older rental for a larger, newer replacement without an unplanned tax bill on.

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Consolidating a Portfolio

Consolidating a Portfolio

How California owners with multiple rental properties use a 1031 exchange, including reverse and improvement exchanges, to consolidate into.

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