Reverse Like-kind Exchanges

OMB 1545-1701

The revenue procedure provides a safe harbor for reverse like-kind exchanges under which a transaction using a "qualified exchange accommodation arrangement" will qualify for non-recognition treatment under Sec. 1031 of the Internal Revenue Code.

The latest form for Reverse Like-kind Exchanges expires 2022-12-31 and can be found here.

Latest Forms, Documents, and Supporting Material

Document Name
2022_SS_1545-1701-MS.docx Supporting Statement A
Revenue Procedure 2000-37 - Reverse Like-kind Exchanges (as modified by Rev Proc. 2004-51)

All Historical Document Collections

202209-1545-015 Approved without change	Extension without change of a currently approved collection	2022-12-23
201906-1545-016 Approved without change	Extension without change of a currently approved collection	2019-08-29
201606-1545-007 Approved without change	Extension without change of a currently approved collection	2016-06-30
201304-1545-018 Approved without change	Extension without change of a currently approved collection	2013-04-29
201002-1545-008 Approved without change	Extension without change of a currently approved collection	2010-02-26
200610-1545-032 Approved without change	Extension without change of a currently approved collection	2006-12-18
200311-1545-010 Approved without change	Extension without change of a currently approved collection	2003-11-12
200012-1545-003 Approved without change	Extension without change of a currently approved collection	2000-12-06
200009-1545-005 Approved without change	New collection (Request for a new OMB Control Number)	2000-09-12