Florida Land Trusts and 1031 Exchanges: Understanding the Same Taxpayer Rule for Real Estate Investors

Florida Land Trusts and 1031 Exchanges: Understanding the Same Taxpayer Rule for Real Estate Investors

June 11, 2026 · 4 min · Season 4 · Episode 15

About this episode

This episode explores the compatibility of Florida Land Trusts with 1031 exchanges and the implications of the same-taxpayer rule for real estate investors.

Are Florida Land Trusts compatible with a 1031 exchange? In many cases, yes—but maintaining tax-deferred treatment depends on understanding how the IRS applies the same-taxpayer rule and whether your trust structure is recognized as the same taxpayer t...

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