1031 Exchange Updates & IRS Guidance

Updates on IRS guidance, exchange deadlines, and reporting—with links to the original documents and an explanation of who may be affected. This is an editorial section of leahbadach.com, not an IRS page. Each item separates what the source says from what we think it means for property owners.

How to read the dates on this page. “Source date” is the date on the official document. “Sources last checked” means an automated fetch of the declared official pages listed in the editorial policy completed successfully; it is not a human review, and it does not cover every IRS publication. “Reviewed by” appears only when Leah Badach has reviewed that specific version. No automated check has completed yet.

Recent official developments and disaster relief

No new development relevant to 1031 exchanges has been published and reviewed since this section launched. The IRS disaster-relief page lists relief by state; whether a given release postpones 1031 deadlines depends on its wording, explained in the source explainer below. Items found by the source checker wait in a private review queue until a person approves them.

Source explainers (evergreen)

These explain long-standing guidance from the primary document. They are labelled as explainers, not news, and keep the original source dates.

Source explainer

How IRS disaster relief can postpone 1031 exchange deadlines (Rev. Proc. 2018-58, Section 17)

The 45- and 180-day deadlines have no routine extensions, but Section 17 of Rev. Proc. 2018-58 lets the IRS postpone them after a federally declared disaster. The relief is not automatic: it depends on the wording of the IRS news release for that disaster, on when your sale closed, and on whether you qualify as an affected taxpayer or meet one of the listed difficulty tests.

Rev. Proc. 2018-58Source date: December 10, 2018Updated September 6, 2026Professional review: pending

Source explainer

The 180-day exchange period ends earlier if your tax return is due first (Form 8824 instructions)

The replacement property must be received by the earlier of two dates: the 180th day after you transferred the relinquished property, or the due date, including extensions, of your tax return for that year. For a sale late in the year, the return due date can arrive first. Filing an extension is how most taxpayers keep the full 180 days.

Form 8824 InstructionsUpdated September 6, 2026Professional review: pending

Where these updates come from

Internal Revenue Bulletin — revenue rulings, revenue procedures, notices, and regulations.
IRS tax relief in disaster situations — the news releases that can postpone 1031 deadlines under Rev. Proc. 2018-58.
Instructions for Form 8824 and About Form 8824 — reporting.
IRS like-kind exchange tax tips and Publication 544.

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