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1031 exchange and DST guides
Plain-English explanations of 1031 exchanges, Delaware Statutory Trusts, 721 exchanges and the tax rules around them, written by Jerry Baker.
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The guides most investors read first
1031 Exchanges1031 Exchange Rules and Timeline: What the IRS RequiresThe rules that decide whether your exchange defers the tax or turns into a taxable sale, with the dates and the math laid out.Read the Guide Delaware Statutory TrustsWhat Is a Delaware Statutory Trust (DST)?A DST lets you own a fractional share of institutional real estate and still qualify for a 1031 exchange, in return for giving up nearly all control.Read the Guide Taxes & PlanningDepreciation Recapture Explained: How It's Taxed in 2026The depreciation you deducted comes back when you sell, and how it's taxed depends on what kind of property it was and how you sell.Read the Guide
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1031 Exchanges
- 1031 Exchange Costs: What You'll Pay and What Creates Boot
- 1031 Exchange Depreciation: What Restarts and What Carries Over
- 1031 Exchange Rules and Timeline: What the IRS Requires
- 1031 Exchange Identification Rules: 3-Property, 200% and 95%
- Partial 1031 Exchange: How Boot From Cash and Debt Is Taxed
- How to Choose a Qualified Intermediary for a 1031 Exchange
- Reverse 1031 Exchange: How Buying Before You Sell Works
Delaware Statutory Trusts
- Accredited Investor Requirements: Who Qualifies and How
- What Is a Delaware Statutory Trust (DST)?
- DST Tax Reporting: Schedule E and Depreciation Explained
- DST vs. REIT: Which Fits a 1031 Exchange Investor?
- How to Evaluate a DST Sponsor Before You Invest
- How to Choose a DST Brokerage Firm (and Why I Won't Rank Them)
- What Happens If a DST Sponsor Goes Bankrupt?
721 Exchanges & UPREITs
1033 & Special Situations
Taxes & Planning
Calculators & Glossary
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