1031.help MCP

{
  "type": "object",
  "required": [
    "sale_date"
  ],
  "properties": {
    "filer": {
      "enum": [
        "individual",
        "trust",
        "partnership",
        "scorp",
        "ccorp"
      ],
      "type": "string",
      "default": "individual",
      "description": "Who files the return for the seller: individual (Form 1040), trust (1041), partnership (1065, incl. multi-member LLC), scorp (1120-S), ccorp (1120)."
    },
    "extended": {
      "type": "boolean",
      "default": false,
      "description": "True if the return for the year of the sale will be extended."
    },
    "sale_date": {
      "type": "string",
      "pattern": "^\\d{4}-\\d{2}-\\d{2}$",
      "description": "Date the relinquished property closed (transferred), YYYY-MM-DD, e.g. 2026-11-06. For several sales in one exchange, the first closing."
    }
  },
  "additionalProperties": false
}

{
  "title": "1031 exchange 45-day and 180-day deadlines",
  "readOnlyHint": true,
  "openWorldHint": false,
  "idempotentHint": true,
  "destructiveHint": false
}

{
  "type": "object",
  "required": [
    "sale_price",
    "purchase_price",
    "filing_status"
  ],
  "properties": {
    "state": {
      "type": "string",
      "pattern": "^[A-Za-z]{2}$",
      "description": "Two-letter state you will owe tax to, e.g. CA. Omit to leave state tax out."
    },
    "new_loan": {
      "type": "number",
      "maximum": 10000000000,
      "minimum": 0,
      "description": "New loan on the replacement. Default 0."
    },
    "tax_year": {
      "enum": [
        "2025",
        "2026"
      ],
      "type": "string",
      "default": "2026",
      "description": "Year of the sale."
    },
    "cash_added": {
      "type": "number",
      "maximum": 10000000000,
      "minimum": 0,
      "description": "Extra cash added beyond the sale proceeds. Default 0."
    },
    "sale_price": {
      "type": "number",
      "maximum": 10000000000,
      "minimum": 0,
      "description": "Sale price in dollars."
    },
    "depreciation": {
      "type": "number",
      "maximum": 10000000000,
      "minimum": 0,
      "description": "Total depreciation taken or allowable. Default 0."
    },
    "improvements": {
      "type": "number",
      "maximum": 10000000000,
      "minimum": 0,
      "description": "Capital improvements. Default 0."
    },
    "include_niit": {
      "type": "boolean",
      "default": true,
      "description": "Include the 3.8% net investment income tax. False only for a real estate professional whose property was a trade or business."
    },
    "filing_status": {
      "enum": [
        "single",
        "mfj",
        "mfs",
        "hoh",
        "estates_trusts"
      ],
      "type": "string",
      "description": "single, mfj (married filing jointly), mfs (married filing separately), hoh (head of household), estates_trusts."
    },
    "selling_costs": {
      "type": "number",
      "maximum": 10000000000,
      "minimum": 0,
      "description": "Commission, title, transfer tax. Default 0."
    },
    "purchase_price": {
      "type": "number",
      "maximum": 10000000000,
      "minimum": 0,
      "description": "Original purchase price plus buying costs."
    },
    "mortgage_paid_off": {
      "type": "number",
      "maximum": 10000000000,
      "minimum": 0,
      "description": "Loan paid off at the sale closing. Default 0."
    },
    "replacement_price": {
      "type": "number",
      "maximum": 10000000000,
      "minimum": 0,
      "description": "Replacement property price. Give it to also get the exchange (boot) result."
    },
    "other_taxable_income": {
      "type": "number",
      "maximum": 10000000000,
      "minimum": 0,
      "description": "Other taxable income that year, after deductions. Default 0."
    },
    "depreciation_personal_property": {
      "type": "number",
      "maximum": 10000000000,
      "minimum": 0,
      "description": "Part of depreciation taken on personal property (cost segregation, bonus). Default 0."
    }
  },
  "additionalProperties": false
}

{
  "title": "Tax on selling vs. exchanging investment property",
  "readOnlyHint": true,
  "openWorldHint": false,
  "idempotentHint": true,
  "destructiveHint": false
}

{
  "type": "object",
  "properties": {
    "cik": {
      "type": "string",
      "pattern": "^\\d{1,10}$",
      "description": "SEC Central Index Key of one DST issuer, e.g. 2110498."
    },
    "limit": {
      "type": "integer",
      "default": 10,
      "maximum": 15,
      "minimum": 1,
      "description": "Rows to return, 1 to 15."
    },
    "offset": {
      "type": "integer",
      "default": 0,
      "maximum": 5000,
      "minimum": 0,
      "description": "Rows to skip, for paging."
    },
    "filed_quarter": {
      "type": "string",
      "pattern": "^\\d{4}-q[1-4]$",
      "description": "Quarter of the newest Form D or amendment, e.g. 2026-q3."
    },
    "name_contains": {
      "type": "string",
      "maxLength": 80,
      "description": "Text in the issuer (DST) name, e.g. \"Portfolio\" or a sponsor word."
    },
    "property_type": {
      "enum": [
        "Senior housing",
        "Multifamily",
        "Student housing",
        "Self storage",
        "Industrial",
        "Medical office",
        "Net lease",
        "Retail",
        "Office",
        "Hospitality",
        "Manufactured housing",
        "Data center"
      ],
      "type": "string",
      "description": "Property type as identified from the issuer's own name."
    }
  },
  "additionalProperties": false
}

{
  "title": "DST offerings filed with the SEC (Form D)",
  "readOnlyHint": true,
  "openWorldHint": false,
  "idempotentHint": true,
  "destructiveHint": false
}