賣掉投資房換到 Reno？1031 Exchange 的 45／180 天規則

Section1031適用於持作投資或營業使用的合格不動產交換；主要持有供出售的房產不適用。純自用住宅不能直接套用投資房交換。美國境內與境外不動產也不能僅因都是房屋就視為合格like-kind。

Eligible business or investment real property may qualify; personal residences and property held primarily for sale require different treatment. Cash or non-like-kind property received can trigger recognized gain. Have a tax professional review eligibility and the tax consequences.

IRS：Like-kind exchanges ↗

一般延後交換，自轉出房產起45天內依規定書面指定置換房；取得置換房須在180天內，或轉出當年度報稅到期日（含展延）前，以較早者為準。兩個期間同時起算。特殊救濟或例外須另查，不能自行假設延長。

Before the sale closes, coordinate the exchange agreement and proceeds handling with an appropriate exchange professional. A Qualified Intermediary arrangement is one safe harbor; the parties, funds and documents must meet the rules. Do not assume receiving sale proceeds personally and later buying another property creates a qualifying exchange.

IRS Form8824 instructions：Deferred exchanges與指定／取得期限 ↗

先將用途、出售與取得時程、資金、既有貸款及購買名義交給CPA、律師與交換專業人員確認；再整理Reno房產條件、盡職調查與可行交割時間。需要融資時另評估收入、資產、估價及承保，不能為了期限忽略驗屋或核貸風險。

Keep sale and purchase agreements, closing statements, identification records and financing documents organized. Ask your tax adviser to evaluate basis, cash or other property received, debt changes, taxpayer identity and Form8824 reporting. These are preparation questions, not a guarantee of full deferral.

Reno購屋研究 → · Nevada房貸準備 →

資料查核：2026-10-18。1031資格、稅基、負債與boot、持有架構及申報結果，請由合格CPA、稅務律師與交換專業人員依個案確認。黃明智不在本頁提供稅務或法律意見，也不自稱Qualified Intermediary。

MingChi Huang 黃明智 · Mortgage Loan Originator · NMLS2663206 · Family Mortgage Inc. Mortgage services are separate from real estate brokerage and authorized in Nevada only, not California. This educational page is not a commitment to lend or individualized legal or tax advice.

• IRS like-kind exchange overview
• IRS Form8824 instructions（目前頁面為2025版，使用時核對適用年度）