State tax guides

1031 exchange & capital-gains tax rules, by state

A 1031 exchange defers your federal capital-gains tax — but every state treats the gain differently. Pick your state to see its capital-gains rate, federal conformity, closing withholding, and any clawback rules before you exchange.

51 jurisdictions covered 9 states with no income tax 4 clawback states

Disclaimer: These guides are for general education only and reflect commonly-cited 2025 rules and top marginal rates. Tax law changes frequently and individual circumstances vary — always confirm with a qualified tax advisor and a Qualified Intermediary before structuring an exchange.