Fillable IRS Form 8824 – Like‑Kind Exchange PDF

IRS Form 8824 is the official tax document used to report like‑kind exchanges of real property under Section 1031 of the Internal Revenue Code. Whether you’re swapping a rental house for a commercial building or exchanging raw land, the form lets you defer capital‑gain tax when the transaction qualifies.

What Is IRS Form 8824?

The form captures essential details about the property you gave up, the property you received, and the dates that trigger the 45‑day identification and 180‑day exchange periods. It also includes a separate section for related‑party exchanges and for Section 1043 conflict‑of‑interest sales.

How to Complete the Fillable Form Online

Instead of downloading the PDF and opening a separate editor, simply click the "Fill out this form" button on this page. The Formize PDF Filler app will load the official fillable version instantly. Follow these steps:

• Enter the description of the relinquished property (address, legal description, or a brief identifier).
• Enter the description of the replacement property you received.
• Provide acquisition dates, transfer dates, and identification dates as required on Lines 3‑6.
• Answer the related‑party question and, if "Yes," complete Part II.
• Calculate realized gain or loss in Part III and indicate any deferral on Part IV.

Common Mistakes & Tips for Accuracy

• Missing dates: The 45‑day and 180‑day deadlines are strict. Double‑check the calendar entries.
• Incorrect property description: Use the legal description or street address; vague terms can trigger IRS queries.
• Related‑party errors: If the exchange involves a family member or a disqualified person, you must complete Part II.
• Math errors: Use the worksheet in the instructions to verify gain/loss calculations before entering them.

Download & Print Options

If you prefer a hard copy, you can still download the official PDF from the IRS link below. After filling it out online, click Export → PDF to save a printable version that you can sign and mail.

Ready to start? Click the button, complete the fields, and submit your Form 8824 with confidence.