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Finance
Form 8824

Form 8824

IRS Form 8824 (2025) is used to report like-kind exchanges of real property and section 1043 conflict-of-interest sales, calculating realized/recognized/deferred gain or loss and the basis of replacement property.

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Month-to-Month Rental Contract for flexible, short-term rental arrangements

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Month-to-Month Rental Contract for flexible, short-term rental arrangements page 0

Month-to-Month Rental Contract for flexible, short-term rental arrangements page 1

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Frequently asked questions

IRS Form 8824 (2025) reports like-kind exchanges of real property and calculates realized gain or loss, recognized gain, deferred gain or loss, and the basis of replacement property. It also includes Part IV for section 1043 conflict-of-interest sales by eligible federal officials. The form asks for taxpayer name and identifying number, property descriptions, acquisition/transfer/identification dates, related-party details, and financial amounts such as FMV, basis, cash received, liabilities, exchange expenses, and recapture income. It is filed by attaching it to the taxpayer’s federal income tax return for the year.
U.S. taxpayers (individuals, businesses, estates, or trusts) who completed a like-kind exchange of real property, and eligible federal officials using section 1043 conflict-of-interest sale deferral.
Attach to and file with your U.S. federal income tax return for the applicable tax year (Form 1040/1120/1065, etc.), submitted to the IRS by mail or e-file as part of the return.

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