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Florida 1031 Exchange · Insights

Florida 1031 Exchange insights

Plain-English tax guidance on florida 1031 exchange from our CPAs and Enrolled Agents.

Explore Florida 1031 Exchange
Individual Tax PreparationBusiness & Corporate TaxTax Planning & StrategyBusiness Tax CreditsIRS Audit DefenseTax Debt ResolutionInternational TaxState & Local Tax (SALT)Estate Income TaxFlorida 1031 ExchangeNonprofit Tax ServicesExpats / Expatriate TaxTax Court RepresentationFederal TaxTax Risk ServicesTransfer PricingTax ComplianceUS Inbound TaxM&A TaxIRS Tax AdvocateOutbound TaxTax Treaty PlanningFIRPTA & Foreign Real EstateForeign Business Expansion
1031 Exchange vs. Opportunity Zones: Two Ways to Defer Capital Gains, Compared
Florida 1031 Exchange
Mar 9, 2026·6 min read

1031 Exchange vs. Opportunity Zones: Two Ways to Defer Capital Gains, Compared

A 1031 exchange and a Qualified Opportunity Zone fund both defer capital gains — but they work in opposite ways on timing, basis, and exit. One offers indefinite deferral on real estate; the other trades a hard 2026 deadline for tax-free appreciation after ten years.

SMAART Tax Team
The 45-Day and 180-Day Rules: Deadlines That Make or Break a 1031 Exchange
Florida 1031 Exchange
Feb 24, 2026·6 min read

The 45-Day and 180-Day Rules: Deadlines That Make or Break a 1031 Exchange

Two hard deadlines govern every delayed 1031 exchange: 45 days to identify replacement property and 180 days to close. There are no extensions for weekends, holidays, or a deal that falls through — and missing either one makes the whole gain taxable.

SMAART Tax Team
The Florida 1031 Exchange: A Real-Estate Investor's Guide to Deferring Capital Gains
Florida 1031 Exchange
Feb 10, 2026·6 min read

The Florida 1031 Exchange: A Real-Estate Investor's Guide to Deferring Capital Gains

A 1031 like-kind exchange lets a Florida real-estate investor roll the full pre-tax proceeds of a sold property into a new one — deferring capital gains tax and depreciation recapture indefinitely. The rules are strict, but the leverage is enormous.

SMAART Tax Team

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