IRS & State Forms

One of the Nation’s leading 1031 Qualified Intermediaries, 1031 AES provides expert Like Kind Exchange guidance for all for your transactional needs.


IRS Forms

We provide the following links to helpful forms as a courtesy to our clients. They are intended only as a reference and for informational purposes only.

IRS Form 8824 – Like-Kind Exchanges

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IRS Form W-9 – Request for Taxpayer Identification Number and Certification

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IRS Form W-7 – Application for IRS Individual TIN

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IRS Form SS-4 – Application for EIN

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IRS Form 1040 – US Individual Income Tax Return

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IRS Form 1065 – US Return of Partnership Income

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IRS Form 4797 – Sale of Business Property

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IRS Form 4868 – Application for Automatic Extension of Time to file US Individual Income Tax Return

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IRS Form 6252 – Installment Sale Income

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IRS Form 8288 – US Withholding Tax Return for Dispositions by Foreign Persons of US Real Property Interests

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IRS Form 8288-A – Statement of Withholding on Dispositions by Foreign Persons of US Real Property Interests

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IRS Form 8288-B – Application for Withholding Certificate for Dispositions by Foreign Persons of US Real Property Interests

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IRS Form 8949 – Sale and Other Dispositions of Capital Assets

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IRS Form 8996 – Qualified Opportunity Fund

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IRS Form 8997 – Initial and Annual Statement of Qualified Opportunity Fund (QOF) Investments

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State Forms

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ITIN Guidance for Foreign Property Buyers/Sellers

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Opportunity Zone Website

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Opportunity Zone FAQs

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Revenue Procedure 2018-16 – Qualified Opportunity Zones

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Revenue Ruling 2018-29 – Special Rules for Capital Gains Invested in Opportunity Zones

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TD 9889 – Investing in Qualified Opportunity Funds – Final Regulation

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Notice 2020-39 – Relief for Qualified Opportunity Funds and Investors Affected by Ongoing Coronavirus Disease 2019 Pandemic

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NY Form IT-2663 – Nonresident Real Property Estimated Income Tax Payment Form

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NJ Form C9600 – Notification of Sale, Transfer, or Assignment in Bulk (NJ Bulk Sales Notification)

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NJ Asset Transfer Tax Declaration ATTD (Bulk Transfers)

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NJ GIT/REP-1 Nonresident taxpayers

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NJ GIT/REP-3 Seller’s Residency Certification/Exemption

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CA Form 593- Real Estate Withholding Statement

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CA Form 3840 – CA Like-Kind Exchanges

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California Like Kind Exchanges, filing requirements and tips for correct reporting (Published 2018)

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CA Real Estate Withholding Guidelines – FTB Publication 1016

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CA Claw back rule – CA Taxation of Non-Residents and Individuals who Change Residency – FTB Publication 1100(For California property exchanged for out of state property, See Section F.)

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MD Form MW506AE – Application for Certificate of Full or Partial Exemption

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