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October 31, 2022 Samantha L. Deshommes Chief, Regulatory Coordination Division Office of Policy and Strategy U.S. Citizenship and Immigration Services Department of Homeland Security 20 Massachusetts

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What is 1031 comments to form?

The 1031 comments to form generally refer to the comments or additional information provided in relation to IRS Form 8824, which is used for reporting like-kind exchanges as allowed under Section 1031 of the Internal Revenue Code.

Who is required to file 1031 comments to form?

Taxpayers who engage in a like-kind exchange of real property must file the 1031 comments to form to report the transaction and its details.

How to fill out 1031 comments to form?

To fill out the 1031 comments to form, taxpayers should provide information about the properties exchanged, dates of exchange, and any other required details as specified in IRS instructions for Form 8824.

What is the purpose of 1031 comments to form?

The purpose of the 1031 comments to form is to document and provide clarity on the like-kind exchange transaction to ensure compliance with tax regulations and to report any gains or losses associated with the exchange.

What information must be reported on 1031 comments to form?

Information that must be reported includes identifying the exchanged properties, their values, the dates of acquisition and exchange, and any liabilities assumed or relieved in the transaction.

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