IRS Form 8824 is used to report exchanges of business or investment real property for like-kind property under section 1031. Our editable Form 8824, makes paperwork easy; simply open and complete the form in your browser, and download the finished copy.
Form 8824
2026
Trusted by accountants
Official IRS form
How to Fill Out Form 8824
- Collect basis, value, and closing details in a Form 8824 worksheet
- Open the fillable Form 8824
- Enter property descriptions and transfer dates
- Fill out Form 8824 gain and basis lines
- Check each line against the Form 8824 instructions
- Download or print the completed form
What Is Form 8824 Used For?
Form 8824 is used to report like-kind exchanges of business or investment real property under section 1031. It calculates the gain you defer, the gain you must recognize, and the tax basis of the replacement property you receive.
Who Should Use Form 8824?
Anyone who exchanged business or investment real property for like-kind real property should use Form 8824. That includes individuals, partnerships, and corporations. Real property held primarily for sale does not qualify, and since 2018, personal property exchanges are excluded.
When Is Form 8824 Due?
Form 8824 is due with your tax return for the year you transferred the property you gave up. You must identify replacement property within 45 days and receive it within 180 days, or by your return’s due date, including extensions, whichever is earlier.
What Happens If Form 8824 Is Not Submitted?
If Form 8824 is not submitted, the IRS may treat your exchange as a taxable sale and assess the tax owed. Form 8824 penalties are tied to your return, such as a 20% accuracy-related penalty on any underpayment, plus interest.
How and Where Do I File Form 8824?
You file Form 8824 by attaching it to your tax return, such as Form 1040, 1065, or 1120. E-file it with your return through tax software, or mail it with a paper return to the IRS address listed in your return’s instructions.
How to Get Your Form 8824
1Open the printable Form 8824
2Enter your exchange and property details
3Download Form 8824 to your device
Frequently asked questions
#1. How do I get a blank Form 8824?
You can get a blank Form 8824 from pdf.net or the IRS. Either way, open the form in our online PDF editor, fill it out, and download it to your device.
#2. Can I submit the Form 8824 electronically?
Yes, you can submit Form 8824 electronically, but only as part of your e-filed tax return. It cannot be filed on its own. If you file on paper, save a printable Form 8824 and mail it with your return.
#3. What if my Form 8824 is missing information?
If your Form 8824 is missing information, the IRS may contact you or adjust your return. Compare each line against a Form 8824 example before filing, and fix any gaps first.
#4. Can I fill out my Form 8824 online?
Yes, you can fill out your Form 8824 online in our PDF editor. Enter property details, dates, values, and basis, then download the finished form. Use it for Form 8824 like-kind exchanges without printing or scanning.
#5. Is this form free?
This form is free to access and edit. However, downloading a finished copy requires a subscription.
#6. Can I correct mistakes on Form 8824?
Yes, you can correct mistakes on Form 8824. After filing, submit an amended return, such as Form 1040-X for individuals, with a corrected Form 8824 attached.
#7. How long does it take to process Form 8824?
Form 8824 takes as long to process as the tax return it is attached to. The IRS issues most refunds on e-filed returns in under 21 days, while paper returns usually take longer. Complex exchanges may take longer.
#8. What qualifies as a like-kind exchange?
A qualifying like-kind exchange is a swap of business or investment real property for other real property of the same nature. Since 2018, only real property qualifies, and U.S. property is not like-kind to foreign property. Property held primarily for sale is excluded.