Editorial
About This Guide
Who writes it, how it is checked, and the commercial interest you should factor in when reading it.
Who writes this
This guide is written and maintained by The Easy1031 Exchange Desk — qualified intermediary specialists with 70+ combined years in 1031 exchange, real estate and banking. It exists because most explanations of a 1031 exchange are either three paragraphs long or written for tax professionals, and there was not much in between.
The commercial interest
This site is published by Easy1031, which is a qualified intermediary. The call to action at the foot of every page links to its exchange service.
That is a real commercial interest and you should weigh it. What we can do about it is keep the two things separate: the guide explains the mechanics of an exchange and applies to whichever intermediary you use, and the pitch stays at the bottom where you can see it coming. Nothing above the CTA is written to steer you toward a particular provider, and where a cost is quoted we quote the industry range rather than only our own.
We would say the same thing to you that we would say to a friend: get written quotes from at least two qualified intermediaries, and ask each of them what happens to the interest earned on your funds while they hold them. The answer to that question is usually worth more than the fee.
How this is kept current
Every page carries a “last reviewed” date, and that date changes only when someone has actually re-checked the content — not when a typo is fixed. Deadlines, identification rules and the treatment of boot come from the statute and the regulations; tax rates and thresholds move, and the figures used in the worked example are illustrative rather than current-year advice.
What this is not
It is not tax advice and it is not legal advice. A 1031 exchange turns on the specifics of your transaction, your entity structure, your state, and your filing position. Everything here is written to help you have a better conversation with your CPA or attorney, not to replace it.
If something on this site is wrong or out of date, tell us at support@easy1031.com and we will fix it.

Ready to start your exchange?
Easy1031 charges $0 to set up a standard forward exchange — no setup fee, no wire fees, no per-property fees — and shares the interest your funds earn while they are held.
Easy1031 publishes this guide. It is a qualified intermediary, so it has a commercial interest in you starting an exchange — worth weighing, and worth comparing against other intermediaries before you commit.