# Form 8824

URL: https://pdf.net/pdf-forms/tax-forms/form-8824
Category: Tax Forms
Attributes: Trusted by accountants, Official IRS form

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.

## Versions

- 2026 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/819f602eb02fb0d7a636608100a57895c75268f0.pdf)

## How to Fill Out Form 8824

1. Collect basis, value, and closing details in a Form 8824 worksheet
2. Open the fillable Form 8824
3. Enter property descriptions and transfer dates
4. Fill out Form 8824 gain and basis lines
5. Check each line against the Form 8824 instructions
6. Download or print the completed form

## Facts

### 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.