Write-Off Catalog1031 Exchange Costs
Qualified intermediary
$25–$5,000
Qualified intermediary — Costs related to like-kind exchanges.
BW-BUY-00230
medium risk
Qualified intermediary
Typical range: $25–$5,000
Real Estate / Landlords / Property Managers / Agents
Other Expenses
1031 Exchange Costs
Qualified intermediary — Costs related to like-kind exchanges.
BizWriteOffs provides educational information only and is not tax, legal, or accounting advice. Deductibility depends on your specific facts and records. Consult a qualified tax professional.
Business justification
Qualified intermediary may be deductible when purchased for ordinary and necessary use in your real estate / landlords / property managers / agents business. Documentation of business purpose is usually required.
Write-off library
1031 Exchange Costs
Costs related to like-kind exchanges.
Documentation to keep
- Receipts, invoices, or bank/credit card statements
- Written business purpose and date of expense
- Logs or apps tracking business use when mixed personal/business use applies
Tax references
Schedule E (Form 1040)
Schedule C (Form 1040)
Form 4562
1031 exchange costs
real estate
qualified intermediary