TAX & BASIS

Exchange expenses

Also called: 1031 exchange costs · exchange fees

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PLAIN-ENGLISH DEFINITION

Costs incurred to structure and complete an exchange.

What it means in practice.

Treatment of QI fees, closing costs, commissions, financing costs and other transaction expenses can differ for tax and basis purposes.

Why it matters.

Investors should give complete settlement statements and invoices to their tax preparer rather than categorizing costs by intuition.

Additional notes.

Treatment of QI fees, closing costs, commissions, financing costs and other transaction expenses can differ for tax and basis purposes.

PRIMARY / REFERENCE SOURCES

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