Carryover and Excess Basis Explained Simply for 1031 Exchanges
A clear, plain-English guide to understanding carryover and excess basis in 1031 exchanges—what they mean, how they work, and why accuracy matters.
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7 Practical Tax Wins for Rental Owners
If you own rentals, you already know real estate rewards discipline: you fix things before they break, you screen tenants carefully, and you keep the books reasonably clean. The tax code works the same way. When you treat your rentals like a business—nothing exotic, just simple habits—you unlock deductions that most investors leave on the table.
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1031 Exchanges and Mineral Rights: When Oil & Gas Interests Qualify as Real Property
Oil, gas, and other mineral rights can qualify for tax-deferred treatment under an IRS §1031 like-kind exchange – but only when those rights are considered real property interests. The IRS and courts have long held that many mineral interests (such as oil and gas leases, perpetual mineral rights, and royalty interests) count as real property for tax purposes and thus are eligible for 1031 exchanges. However, not all mineral-related interests qualify. Key legal distinctions – like real vs. personal property and leasehold vs. fee interests – determine eligibility. For example, an interest that lasts as long as the minerals in the ground (or indefinitely) is treated as real property and like-kind to other real estate, whereas a right to extract a fixed amount of minerals or one that ends after a short term is not like-kind to a fee interest in land. In this article, we’ll break down IRS rulings, court cases, and regulations that outline when mineral rights do or don’t qualify for 1031 deferral. We’ll also provide examples of qualifying vs. non-qualifying mineral interests and practical guidance for real estate and energy investors considering a 1031 exchange.
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Planning After a Loss: Step-Up in Basis & 1031 Options for Real Estate Investors
After an owner’s passing, a step-up in basis can erase gains and reset depreciation. Learn when a 1031 still helps, common prep errors, and how to fix them.
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Quick & Easy Steps to See How Much Your Past 1031 Exchange Documentation Is Costing You
Learn five quick checks to spot common 1031 exchange reporting errors, protect depreciation, and avoid costly tax surprises. Free expert review included.
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After-Tax Yield: The True Measure of Real Estate Investment Success
In the world of real estate and DSTs, it's very common for potential investors to look at pre-tax yields. We find this counterintuitive and very misleading. We often feel compelled to ask clients in this situation what the projected pre-tax yield was on the first rental property they purchased. In fact, we used to ask clients why they bought their first rental property. No one ever said it was because it was projected to make a 7% yield.
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Bonus Depreciation is Back: Unlocking Exceptional Yields with DST Investments
The recent passage of the 2025 "One Big Beautiful Bill Act" (OBBBA) by Congress has made waves throughout the real estate and investment communities. Signed into law on July 4, 2025, the OBBBA reinstates 100% bonus depreciation for qualifying property acquired and placed in service after January 19, 2025. This powerful incentive revives a critical tax-saving strategy that significantly impacts property investors, particularly when combined with Delaware Statutory Trust (DST) investments.
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The Risks of Skipping Proper 1031 Exchange Documentation
In Part 3 of our 1031 exchange documentation series, we break down the real risks of skipping or mishandling your exchange paperwork. From surprise tax bills to lost deductions and long-term depreciation issues, this post reveals what’s at stake—and how EPC helps investors avoid costly missteps.
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Why Proper 1031 Exchange Documentation Matters
Proper 1031 exchange documentation doesn’t just help you avoid tax surprises—it’s the key to maximizing depreciation, deductions, and long-term savings. In Part 2 of our series, we explain why even experienced CPAs can miss key details and how EPC’s specialist review ensures your investment delivers its full benefit.
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What Is 1031 Exchange Documentation?
Many investors think their 1031 exchange is complete once the property closes—but skipping exchange documentation can cost thousands in surprise taxes. This first article in our 3-part series explains what 1031 exchange documentation is, why it matters, and how EPC helps protect your tax savings with a detailed post-closing analysis.
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