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Serving all DC quadrants

Defer Capital Gains on Your DC Property

Flat-fee Qualified Intermediary for Washington DC 1031 exchanges. DC conforms to federal §1031, so a properly structured exchange defers both federal and DC tax on the gain. Segregated escrow, $15M total insurance.

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 Washington DC 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 Washington DC 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 Washington DC Exchange

Every Washington DC Exchange Structure

Washington DC 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 Washington DC exchange. Close on your relinquished property first, identify replacement within 45 days, close within 180.

Forward Exchange Details

Reverse Exchange

Buy First, Sell Later — $1,500

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

Reverse Exchange Details

Improvement Exchange

Build Value — $1,500

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

Improvement Exchange Details

DST Investments

Go Passive — $799

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

DST Investment Details

Simple, Transparent Pricing

The same flat fee in Washington DC 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 Washington DC property closes. You pay $0 to engage Simple 1031.

Flat Fee. No Surprises.

Standard Washington DC Exchange

Forward exchange — any Washington DC 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 Washington DC 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 DC Investors Should Know

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

DC Conforms to Federal §1031

The District of Columbia conforms to federal §1031 treatment for like-kind exchanges of real property held for investment or business use. If the federal exchange qualifies, DC follows. Your CPA confirms how this interacts with DC Form D-30 (unincorporated business) or D-40 (individual) filings.

DC Top Individual Rate (2026)

DC's top marginal individual income rate is 10.75% as of 2026. §1031 defers the gain federally and at the District level until a taxable sale occurs. Non-resident owners should consult DC-licensed counsel on D-30 or non-resident D-40NR filing obligations.

Recordation & Transfer Taxes

DC charges recordation tax (1.1%-1.45%) and transfer tax (1.1%-1.45%) on deeds, totaling roughly 2.2%-2.9% of consideration depending on price tier. These are transfer taxes handled by your closing agent — separate from income tax and not deferred by §1031.

Cross-Border Exchanges

DC investors routinely exchange across the Beltway into Virginia and Maryland. All three jurisdictions are like-kind for federal purposes. Your CPA should advise on each jurisdiction's treatment of the deferred gain when the eventual taxable sale occurs.

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 Washington DC CPA and, where appropriate, a real estate attorney for your specific exchange.

Washington DC 1031 Exchange Questions

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

Yes. The District of Columbia conforms to federal §1031 treatment for like-kind exchanges of real property held for investment or business use. If the federal exchange qualifies, DC follows. Your CPA confirms how this interacts with DC Form D-30 or D-40 filings.
DC's top marginal individual rate is 10.75% as of 2026, on top of federal capital gains tax. A properly structured §1031 exchange defers both. Non-resident owners face additional filing rules — consult DC-licensed counsel.
No specific 1031 form. The federal exchange flows through to your DC return. Your CPA handles D-30 (unincorporated business) or D-40 (individual) reporting; Simple 1031 provides the exchange documentation.
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.
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 exchange proceeds only after your DC property closes.
Yes. All 50 US states plus DC are like-kind for federal 1031 purposes. Cross-Beltway exchanges into Virginia or Maryland are routine. Your CPA can model each jurisdiction's tax treatment when the eventual taxable sale occurs.

Start Your Washington DC Exchange

Tell us about your Washington DC 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 Washington DC Capital Gains?

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

Start Your Exchange Call (725) 224-5008