1031 Exchanges Explained: How Real Estate Investors Defer Capital Gains Taxes

1031 Exchanges Explained: How Real Estate Investors Defer Capital Gains Taxes

From 15 Minutes of Finance by James Walters, CIMA®, CRPC® and Brandon West, CPA

February 5, 2026 · 29 min

About this episode

This episode explains 1031 exchanges and how real estate investors can defer capital gains taxes.

Selling real estate doesn’t have to mean handing a big check to the IRS. In this episode of 15 Minutes of Finance, we break down 1031 exchanges: What they are, how they work, and how real estate investors can legally defer capital gains taxes when selling investment property. We’re joined by Adam Nishikawa, a 1031 Qualified Intermediary, who walks us through: - What qualifies for a 1031 exchange - Common mistakes that disqualify exchanges - Timing rules you must follow - Who should (and should not) consider a 1031 - How a qualified intermediary fits into the process Learn more about Adam and 1031 exchanges: Website: http://www.ax1031.com Instagram: @1031withadam

People in this episode

Hosts: James Walters, Brandon West

Guest: Adam Nishikawa

Topics covered

  • 1031 exchanges
  • real estate investing
  • capital gains tax
  • qualified intermediary
  • investment property

Keywords

  • 1031 exchange
  • capital gains tax
  • real estate
  • investment property
  • qualified intermediary
  • tax deferral
  • real estate investing

Mentioned in this episode

Organizations: IRS, ax1031.com, Instagram

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