Date: July 31st , 2026

Time: 2pm ET | 1pm CT | 12pm MT | 11am PT

Duration: 180 Minutes

Description:

Section 1031 like-kind exchanges remain one of the most powerful  and unforgiving  tax deferral tools available to real estate investors. A missed 45- or 180-day deadline, poorly drafted identification, or mismanaged boot can turn a planned deferral into immediate taxable gain. For CPAs and tax advisors working in today’s active real estate market, a strong command of 1031 mechanics is no longer optional; it is an essential part of sophisticated real estate tax planning.

This 180‑minute CE program provides a practical, start‑to‑finish walkthrough of Section 1031 as it applies to real property held for business or investment use in the post‑TCJA environment. We move from foundational rules into the real‑world complexity your clients face: tight 45‑day identification and 180‑day exchange timelines, qualified intermediary structures and safe harbors, boot and basis computations, and step‑by‑step reporting on Form 8824. You will also see how current guidance and recent developments interact with exchanges, including planning around newer renewable and clean‑energy projects and updated expectations for accurate, timely filing.

Whether your clients own rental homes, office or retail space, farmland, or mixed‑use property  or are considering reverse or improvement exchanges through “parking” arrangements  this course is designed to give you workable analytics, checklists, and templates you can apply immediately in practice

Topics Covered:

• Qualifying property requirements: real property only, business/investment use, and practical issues raised by current market and energy‑related projects.
• Timing and identification rules: 45‑ and 180‑day deadlines, 3‑property and 200% rules, written identification standards, and common traps.
• Understanding boot: cash and other non‑like‑kind property, mortgage relief, partial vs full deferral, and basis/gain computations.
• Dealer vs investor status: held‑for‑sale disqualifiers, documentation of intent, and how IRS may scrutinize frequent “flips.”
• Reporting the exchange on Form 8824: property descriptions, date entries, realized vs recognized gain, basis calculations, and coordination with Schedule D and Form 4797 where needed

Learning objectives:

• Qualified intermediary agreement checklist to avoid constructive receipt and align with IRS safe harbor expectations.
• Identification templates illustrating 3‑property and 200% rules and the limits on changes or “amendments” after day 45.
  Boot case studies, including mortgage boot, partial recognition scenarios, and strategies for achieving full deferral where possible.
• Overview of reverse and improvement exchanges, including use of exchange accommodation titleholders and practical feasibility considerations.
• Recent examples involving energy‑related and “green” projects and demonstrations of how those exchanges flow through Form 8824 and the return..

Credits and Other information:

• Recommended CPE credit – 3.0
• Recommended field of study – Taxes
• Session Prerequisites and preparation: None
• Session learning level: Basic
• Location: Virtual/Online
• Delivery method: Group Internet Based
• Attendance Requirement:  Yes
• Session Duration: 180 minutes

Who Will Benefit:

• CPA
• Enrolled Agents (EAs)
• Tax Professionals
• Attorneys
• Tax resolution professionals and controversy specialists
• Advanced tax preparers and firm staff who support clients already in Chapter 13

About Our Speaker :

Jason Dinesen, EA, LPA

Jason Dinesen, EA, LPA, is President of Dinesen Tax & Accounting, P.C. He is a tax educator and entrepreneur with more than 15 years of experience serving individuals and businesses with tax preparation, accounting, bookkeeping, and advisory services across multiple industries. Jason has delivered continuing education to well over 200,000 accounting, tax, and HR professionals on topics ranging from individual and corporate taxation to professional ethics, and he is widely recognized for his clear explanations and practical, real‑world examples. Known in the professional community for sharp tax interpretation and rapid analysis of new IRS guidance, Jason brings up‑to‑the‑minute insight on Section 1031 and related developments to this program