A 1031 exchange is generally reported on IRS Form 8824, Like-Kind Exchanges, which is filed with the federal income tax return for the year in which the relinquished property is transferred. Depending on the transaction, recognised gain or other amounts may also flow to other forms or schedules.
Form 8824 is the starting point. Where recognised amounts ultimately appear elsewhere on the return depends on the type of property involved and the tax treatment of the transaction.
Form 8824: The Main 1031 Exchange Form
Form 8824, Like-Kind Exchanges, is the primary federal form used to report a Section 1031 exchange. It is generally filed with the taxpayer’s federal income tax return for the tax year in which the relinquished property was transferred.
The form records the properties involved, relevant exchange dates and the figures used to determine the amount of gain recognised or deferred and the basis of the replacement property.
This page focuses on where those amounts are reported on the tax return, rather than walking through the form line by line. For the reporting process itself, see our guide to how to report a 1031 exchange on Form 8824.
Where Does a 1031 Exchange Go on a Tax Return?
Form 8824 is the starting point. A qualifying like-kind exchange is generally reported on IRS Form 8824, Like-Kind Exchanges, even where no gain is currently recognised.
If the exchange results in recognised gain, however, that amount may also need to be reported elsewhere on the federal income tax return. The destination depends on the character of the property, the nature of the gain and the circumstances of the transaction.
| Situation | Potential reporting destination |
|---|---|
| Like-kind exchange itself | Form 8824 |
| Recognised gain involving business or depreciable property | Form 4797, where applicable |
| Recognised capital gain | Schedule D, where applicable |
| Qualifying installment-sale treatment | Form 6252, where applicable |
| State reporting | Depends on the relevant state |
These forms are not a universal filing stack. A taxpayer does not automatically file Form 4797, Schedule D and Form 6252 simply because a 1031 exchange took place. The appropriate destination depends on what the exchange produced and how that amount is treated for tax purposes.
When Does Recognised Gain Go on Another Form?
Form 8824 reports the exchange and calculates the relevant recognised and deferred amounts. When gain is currently recognised, the character of that gain determines whether another form or schedule becomes relevant.
Form 4797
Form 4797, Sales of Business Property, may be used where recognised gain arises from property used in a trade or business or from other property for which the applicable tax rules require reporting through Form 4797.
This does not mean that every rental or business-property 1031 exchange is simply “reported on Form 4797”. The exchange itself is still reported on Form 8824. Form 4797 becomes relevant where a recognised amount must be reported there because of the character of the property or gain.
Schedule D
Schedule D, Capital Gains and Losses, may become relevant where a recognised amount from the exchange is treated as capital gain and the applicable reporting rules direct that gain to Schedule D.
Schedule D does not replace Form 8824 for reporting the exchange itself. It is an additional reporting destination where the recognised gain is required to be reported as a capital gain.
Form 6252
Form 6252, Installment Sale Income, can become relevant where recognised gain from the exchange qualifies for reporting under the installment method.
In those circumstances, Form 6252 is used for the installment-sale income that is taxable for the relevant year. It does not replace Form 8824 as the form used to report the underlying like-kind exchange.
Depending on the transaction, IRS guidance can direct recognised amounts to Schedule D, Form 4797, Form 6252 or, in some circumstances, Form 8949. The applicable destination depends on the character of the gain and the reporting rules involved.
Where Is Boot Reported?
There is no single standalone federal tax form on which all 1031 exchange boot is reported.
Money or other non-like-kind property received as part of an exchange is first taken into account in determining the exchange results on Form 8824. If receiving boot results in gain being recognised, that recognised gain is then reported elsewhere on the return where required according to its character and the circumstances of the transaction.
Importantly, the amount of boot received does not automatically equal the amount of taxable gain in every exchange. The taxable result depends on the exchange calculation and the amount of gain actually realised and recognised.
For a deeper explanation of the different types of boot and their tax treatment, see our guide to how boot is taxed in a 1031 exchange.
What About a Fully Deferred Exchange?
A fully deferred 1031 exchange is still generally reported on Form 8824. Having no currently recognised gain does not mean the exchange disappears from the tax return.
A properly structured exchange may defer the current recognition of gain, but the transaction itself still has to be reported so that the exchange, the deferred gain and the resulting tax basis can be accounted for.
That distinction is important: tax deferral is not the same as having nothing to report.
Where Do You Report a 1031 Exchange on a State Return?
Federal Section 1031 treatment does not create one universal state-reporting rule. State requirements can vary depending on the jurisdictions involved, the location of the relinquished and replacement properties and whether a state separately tracks deferred gain.
Where an exchange involves property in different states, or a state with its own 1031 reporting or deferred-gain requirements, the taxpayer may have additional state filing obligations alongside the federal Form 8824.
FAQs
Where do I report a 1031 exchange on my tax return?
A 1031 exchange is generally reported on IRS Form 8824, Like-Kind Exchanges, filed with the federal income tax return for the year in which the relinquished property is transferred.
Do I report a fully deferred 1031 exchange?
Yes. A fully deferred 1031 exchange is still generally reported on Form 8824. Having no currently recognized gain does not remove the reporting requirement for the exchange itself.
Is a 1031 exchange reported on Schedule D?
The exchange itself is reported on Form 8824. Schedule D can also become relevant where recognized gain is treated as capital gain and the applicable reporting rules require it to be reported there.
Is a 1031 exchange reported on Form 4797?
Form 8824 reports the exchange itself. Form 4797, Sales of Business Property, can become relevant where recognized gain involves property used in a trade or business or other noncapital assets and the gain is required to be reported there.
Where is boot reported on a 1031 exchange?
Money or other non-like-kind property received in an exchange is accounted for as part of the Form 8824 calculation. Any resulting recognized gain is then reported where required according to its character and circumstances. Boot does not have one standalone universal reporting form.
Do I need Form 6252 for a 1031 exchange?
Only where the installment method applies to the transaction. In those circumstances, installment-sale income taxable for the year may be reported on Form 6252, Installment Sale Income. Form 6252 is not required simply because a taxpayer completes a 1031 exchange.
Do I report a 1031 exchange on my state tax return?
Potentially. State treatment and reporting requirements can differ, particularly where the relinquished and replacement properties are in different states or a state separately tracks deferred gain. Check the requirements of each relevant state rather than assuming the federal reporting treatment automatically determines the state filing position.
Primary IRS Sources
IRS — Instructions for Form 8824, Like-Kind Exchanges
IRS — About Form 8824, Like-Kind Exchanges
IRS — Publication 544, Sales and Other Dispositions of Assets
Last updated and IRS guidance verified: September 4, 2026.
