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Serving all 58 California counties

Defer Capital Gains on Your California Property

Flat-fee Qualified Intermediary for California 1031 exchanges. Segregated escrow, $5M Fidelity Bond + $10M E&O Insurance, and a dedicated coordinator from the day you call to the day you close.

Start Your Exchange Estimate Your Tax Savings
$799 flat fee Same-day setup Nothing out of pocket to start

$5M Fidelity Bond + $10M E&O Insurance

Segregated Escrow Accounts

IRS-Compliant Exchange Documentation

Your California 1031 Exchange in 4 Steps

We handle the intermediary mechanics. Your CPA handles the tax filings. Your title company handles the closing. Here is where Simple 1031 fits in.

1

Call Before You Close

Engage Simple 1031 before your California property sale closes. Once proceeds hit your account, a 1031 is no longer possible.

2

Sign the Exchange Agreement

We send your exchange agreement the same day. Electronic signature. Typically under 5 minutes to complete.

3

Identify Replacement Property

You have 45 calendar days from closing to identify replacement property in writing. We track the deadline and accept identification any hour of the day.

4

Close Within 180 Days

Close on your replacement property within 180 days of the original sale. We wire funds from escrow directly to the replacement closing.

Start Your California Exchange

Every California Exchange Structure

California investors use all four exchange types. Pick the one that fits your timing and strategy.

Forward Exchange

Sell First, Buy Later — $799

The most common California exchange. Close on your relinquished property first, identify replacement within 45 days, close within 180.

California Forward Exchanges

Reverse Exchange

Buy First, Sell Later — $1,500

For California investors who need to lock in a replacement property before their current property sells.

California Reverse Exchanges

Improvement Exchange

Build Value — $1,500

Use exchange funds to improve your replacement property before you take title.

California Improvement Exchanges

DST Investments

Go Passive — $799

Fractional ownership of institutional real estate. Close in 48 hours. Qualifies as like-kind under Rev. Rul. 2004-86.

California DST Exchanges

Simple, Transparent Pricing

The same flat fee in California as anywhere else. No hidden charges, no state surcharges, no surprises.

Nothing Out of Pocket to Start

Our fee is deducted from your exchange proceeds only after your California property closes. You pay $0 to engage Simple 1031.

Flat Fee. No Surprises.

Standard California Exchange

Forward exchange — any California property type

$799 /exchange
  • Segregated escrow — your funds are never commingled
  • 24/7 client portal — track every deadline in real time
  • Dedicated exchange coordinator
  • IRS-compliant exchange documentation
  • 45/180-day deadline tracking & alerts
  • Tax form assistance (1099-S reporting)
  • $5M Fidelity Bond + $10M E&O Insurance
Get Started

Fee deducted from exchange proceeds after your California property closes. Nothing out of pocket to start.

Other Exchange Types

Reverse Exchange

$1,500

Buy first, sell later

Improvement Exchange

$1,500

Build value on replacement

DST Exchange

$799

Passive replacement

What California Investors Should Know

A short primer on California-specific considerations. These are tax topics for your CPA — Simple 1031 handles the Qualified Intermediary mechanics, not the state tax filings.

California Conforms to Federal 1031 Rules

California Revenue & Taxation Code Section 17024.5 generally conforms to IRC Section 1031 for like-kind exchanges of real property held for investment or business use. Federal 1031 rules — the 45/180-day deadlines, the like-kind requirement, the Qualified Intermediary requirement — all apply to California property.

The California Clawback (R&TC §§18032 & 24953)

When California property is exchanged into out-of-state replacement property, California does not permanently give up its taxing jurisdiction over the originally deferred gain. When the out-of-state replacement is eventually sold in a non-1031 transaction, California taxes that original California-sourced gain — even if the taxpayer has since moved out of state. Taxpayers with California-sourced deferred gain must file Franchise Tax Board Form 3840 annually to track the deferral. Simple 1031 is not a tax advisor and does not prepare Form 3840 — work with a California CPA familiar with the clawback before structuring your exchange.

Cross-State Exchanges Are Common

California investors frequently exchange into Nevada, Texas, Florida, and Arizona replacement property to simplify portfolio management or reduce ongoing state-tax exposure on rental income. These exchanges are fully federal-compliant and geographically like-kind. The California clawback still applies to the deferred gain — your CPA can model the long-term state tax picture.

Major California Markets We Serve

We coordinate with title and escrow companies across all 58 California counties. Frequent metros include Los Angeles, San Diego, San Francisco Bay Area, Sacramento, Orange County, the Inland Empire, Central Valley, and the Central Coast.

Scope note: Simple 1031 LLC is a Qualified Intermediary. We do not provide tax, legal, or investment advice. The content above is educational. Work with a qualified California CPA and, where appropriate, a real estate attorney for your specific exchange.

California 1031 Exchange Questions

If you do not find your answer here, call us at (725) 224-5008.

Yes. California recognizes 1031 exchanges for federal purposes and has its own state-conforming rules under R&TC §17024.5. Any California real estate held for investment or business use qualifies under IRC §1031 — single-family rentals, multifamily, commercial, land, and DSTs.
Yes. Under R&TC §§18032 and 24953, when a California property is exchanged into out-of-state replacement property, California taxes the originally deferred gain when the replacement is ultimately sold in a non-1031 transaction. FTB Form 3840 is filed annually to track the deferred gain. This is a tax-filing requirement handled by your CPA — Simple 1031 is not a tax advisor and does not prepare Form 3840.
No. Under Treasury Regulation §1.1031(k)-1(k), a party you have had a working relationship with in the prior two years — including your attorney or CPA — is a disqualified person and cannot hold exchange proceeds. The IRS requires an independent Qualified Intermediary. That is what Simple 1031 does.
Your exchange proceeds are held in segregated escrow — never commingled with operating funds or other clients' exchanges. Simple 1031 carries a $5M Fidelity Bond and $10M Errors & Omissions Insurance, and our escrow accounts use FDIC-insured banking partners.
Simple 1031 charges a flat $799 for forward exchanges and DST exchanges, and $1,500 for reverse and improvement exchanges. No hidden fees. Our fee is deducted from your exchange proceeds only after your relinquished property closes.
Yes. All 50 US states are like-kind to California real estate for federal 1031 purposes. Cross-state exchanges are common — California investors frequently exchange into Nevada, Texas, Florida, and Arizona. Your CPA should advise on the state tax impact, including California's clawback.
Simple 1031 can open a new forward exchange the same day you call. The IRS exchange window itself is fixed: 45 calendar days from closing to identify replacement property in writing, and 180 days total to close on the replacement.

Start Your California Exchange

Tell us about your California property. We will respond within one business day.

Your information stays confidential. We respond within one business day. Or call now: (725) 224-5008.

Ready to Defer Your California Capital Gains?

Engage Simple 1031 before you close. Flat $799 fee. Nothing out of pocket to start.

Start Your Exchange Call (725) 224-5008