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  1. Jan 01, 2015 · For details, see Treas. Reg. Section 1.1031(j)-1. For more information, see instructions for federal Form 8824, Like-Kind Exchanges. For California purposes, taxpayers must file form FTB 3840 if a multiple asset exchange contains both real and personal property located in California exchanged for like-kind property located outside of California.

  2. Like-Kind Exchanges, Form 8824, Like-Kind Exchanges, with cash, or “boot”, received For Form 1040 filers, the 1099-S related income, along with any other amounts required on these forms (for other purposes) will flow through Form 1040 based on the instructions for these forms and for Form 1040 found in the instructions for the respective forms.

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