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2018Instructions for Form 8824Department of the Treasury Internal Revenue ServiceLikeKind Exchanges (and section 1043 conflictofinterest sales) Section references are to the Internal Revenue Code unless
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Form 8824 is used by taxpayers to report like-kind exchanges of real property held for investment or for productive use in a trade or business.
Taxpayers who have engaged in like-kind exchanges of real property held for investment or for productive use in a trade or business are required to file instructions for form 8824.
To fill out instructions for form 8824, taxpayers must provide information about the properties exchanged, dates of the exchanges, and details about any boot received or given.
The purpose of instructions for form 8824 is to accurately report like-kind exchanges of real property in order to comply with tax laws.
Information such as the description of exchanged properties, dates of exchange, fair market values, and any boot received or given must be reported on instructions for form 8824.
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