Like-Kind Exchanges

OMB 1545-1190

Form 8824 is used by individuals, partnerships, and other entities to report the exchange of business or investment property, and the deferral of gains from such transactions under section 1031. It is also used to report the deferral of gain under section 1043 by certain members of the executive branch of the Federal government.

The latest form for Like-Kind Exchanges expires 2021-12-31 and can be found here.

Latest Forms, Documents, and Supporting Material

Document Name
Form Form 8824 Like-Kind Exchanges Form
Supporting Statement - 1545-1190.docx Supporting Statement A
Like-Kind Exchanges Form

All Historical Document Collections

202311-1545-010 Approved without change	Revision of a currently approved collection	2023-11-30
202108-1545-002 Approved without change	Extension without change of a currently approved collection	2021-12-31
201906-1545-014 Approved without change	Extension without change of a currently approved collection	2019-08-28
201604-1545-002 Approved without change	Revision of a currently approved collection	2016-04-29
201208-1545-014 Approved without change	Revision of a currently approved collection	2013-01-24
200909-1545-032 Approved without change	Extension without change of a currently approved collection	2009-10-26
200709-1545-014 Approved without change	No material or nonsubstantive change to a currently approved collection	2007-10-11
200608-1545-029 Approved without change	Extension without change of a currently approved collection	2006-08-18
200603-1545-050 Approved without change	No material or nonsubstantive change to a currently approved collection	2006-03-31
200307-1545-014 Approved without change	Revision of a currently approved collection	2003-07-08
200201-1545-033 Approved without change	No material or nonsubstantive change to a currently approved collection	2002-01-25
200007-1545-031 Approved without change	Extension without change of a currently approved collection	2000-07-20
199901-1545-012 Approved without change	No material or nonsubstantive change to a currently approved collection	1999-01-06
199810-1545-002 Approved without change	Revision of a currently approved collection	1998-10-01
199505-1545-013 Approved without change	Extension without change of a currently approved collection	1995-05-19
199207-1545-026 Approved without change	Revision of a currently approved collection	1992-07-13
199008-1545-006 Approved without change	New collection (Request for a new OMB Control Number)	1990-08-24