IRS and State Forms
As a courtesy to our clients and their advisors, for reference and information purposes only, Legal 1031 is providing the following forms, links, related guidance, and articles regarding state and federal tax issues related to 1031 exchanges. While Legal 1031 will make every effort to keep this reference page current, exchangers and their advisors should verify that any form or information contained herein is current, accurate, and applicable to their individual situation. Legal 1031 does not warrant or guarantee the information, content or accuracy of any forms or guidance contained herein, nor are we providing legal or tax advice, opinions, or representing that any form is applicable or necessary. Taxpayers must review their specific situations and state and federal reporting requirements with their independent tax advisor. Links to current and past IRS forms can be found here: https://www.irs.gov/forms-instructions
- IRS Form 8824 – Like-Kind Exchanges
- IRS Form W-9 – Request for Taxpayer Identification Number and Certification
- IRS Form W-7 – Application for IRS Individual TIN
- IRS Form SS-4 – Application for EIN
- IRS Form 1040 – US Individual Income Tax Return
- IRS Form 1065 – US Return of Partnership Income
- IRS Form 4797 – Sale of Business Property
- IRS Form 4868 – Application for Automatic Extension of Time to file US Individual Income Tax Return
- IRS Form 6252 – Installment Sale Income
- ITIN Guidance for Foreign Property Buyers/Sellers
- IRS Form 8288 – US Withholding Tax Return for Dispositions by Foreign Persons of US Real Property Interests
- IRS Form 8288-A – Statement of Withholding on Dispositions by Foreign Persons of US Real Property Interests
- IRS Form 8288-B – Application for Withholding Certificate for Dispositions by Foreign Persons of US Real Property Interests
- IRS Form 8949 – Sale and Other Dispositions of Capital Assets
- Opportunity Zone Website
- Opportunity Zone FAQs
- Revenue Procedure 2018-16 - Qualified Opportunity Zones
- Revenue Ruling 2018-29 - Special Rules for Capital Gains Invested in Opportunity Zones
- IRS Form 8996 – Qualified Opportunity Fund
- IRS Form 8997 - Initial and Annual Statement of Qualified Opportunity Fund (QOF) Investments
- TD 9889 - Investing in Qualified Opportunity Funds - Final Regulation
- Notice 2020-39 - Relief for Qualified Opportunity Funds and Investors Affected by Ongoing Coronavirus Disease 2019 Pandemic
- NY Form IT-2663 – Nonresident Real Property Estimated Income Tax Payment Form
- NJ Form C9600 – Notification of Sale, Transfer, or Assignment in Bulk (NJ Bulk Sales Notification)
- NJ Asset Transfer Tax Declaration ATTD (Bulk Transfers)
- NJ GIT/REP-1 Nonresident taxpayers
- NJ GIT/REP-3 Seller’s Residency Certification/Exemption
- CA Form 593- Real Estate Withholding Statement
- CA Form 3840 - CA Like-Kind Exchanges
- California Like Kind Exchanges, filing requirements and tips for correct reporting (Published 2018)
- CA Real Estate Withholding Guidelines - FTB Publication 1016
- CA Claw back rule - CA Taxation of Non-Residents and Individuals who Change Residency - FTB Publication 1100
(For California property exchanged for out of state property, See Section F.)
- MD Form MW506AE - Application for Certificate of Full or Partial Exemption