Form 8824 - Like-Kind Exchanges - 2017
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28824
Like-Kind Exchanges
OMB No. 1545-1190
2017
(and section 1043 conflict-of-interest sales)
Form
Attach to your tax return.
▶
Attachment
Department of the Treasury
Go to for instructions and the latest information.
109
▶
Internal Revenue Service
Sequence No.
Identifying number
Name(s) shown on tax return
Part I
Information on the Like-Kind Exchange
Note: If the property described on line 1 or line 2 is real or personal property located outside the United States, indicate the country.
1
Description of like-kind property given up
:
2
Description of like-kind property received
:
3
3
Date like-kind property given up was originally acquired (month, day, year) .
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MM/DD/YYYY
4
Date you actually transferred your property to the other party (month, day, year)
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4
MM/DD/YYYY
Date like-kind property you received was identified by written notice to another party (month,
5
day, year). See instructions for 45-day written identification requirement .
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5
MM/DD/YYYY
6
Date you actually received the like-kind property from other party (month, day, year). See instructions
6
MM/DD/YYYY
7
Was the exchange of the property given up or received made with a related party, either directly or indirectly
(such as through an intermediary)? See instructions. If “Yes,” complete Part II. If “No,” go to Part III
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Yes
No
Note: Do not file this form if a related party sold property into the exchange, directly or indirectly (such as through an intermediary); that
property became your replacement property; and none of the exceptions in line 11 applies to the exchange. Instead, report the
disposition of the property as if the exchange had been a sale. If one of the exceptions on line 11 applies to the exchange, complete
Part II.
Part II
Related Party Exchange Information
8
Name of related party
Relationship to you
Related party’s identifying number
Address (no., street, and apt., room, or suite no., city or town, state, and ZIP code)
During this tax year (and before the date that is 2 years after the last transfer of property that was part of
9
the exchange), did the related party sell or dispose of any part of the like-kind property received from you
(or an intermediary) in the exchange?
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Yes
No
During this tax year (and before the date that is 2 years after the last transfer of property that was part of
10
the exchange), did you sell or dispose of any part of the like-kind property you received?
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Yes
No
If both lines 9 and 10 are “No” and this is the year of the exchange, go to Part III. If both lines 9 and 10 are “No” and this is not
the year of the exchange, stop here. If either line 9 or line 10 is “Yes,” complete Part III and report on this year’s tax return the
deferred gain or (loss) from line 24 unless one of the exceptions on line 11 applies.
11
If one of the exceptions below applies to the disposition, check the applicable box.
a
The disposition was after the death of either of the related parties.
b
The disposition was an involuntary conversion, and the threat of conversion occurred after the exchange.
c
You can establish to the satisfaction of the IRS that neither the exchange nor the disposition had tax avoidance as one of
its principal purposes. If this box is checked, attach an explanation. See instructions.
8824
For Paperwork Reduction Act Notice, see the instructions.
Form
(2017)
Cat. No. 12311A
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