Holding Period - Relinquished Property

 

 

1031-exchange-property-holding-period.JP

How long do I have to own a property before I can conduct a 1031 Exchange?

The longer the better. Some tax advisors recommend a minimum holding period of one year, however the FTB is increasingly giving indications that a 2-year hold is what they prefer.  Keep in mind, time of ownership is only one factor that is looked at when determining if the property was “held for investment.”

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