A deferral of gain when exchanging real property for similar property. It has not applied to crypto since 2018.
Before 2018 some taxpayers argued crypto-to-crypto trades were like-kind exchanges that deferred gain. The Tax Cuts and Jobs Act limited section 1031 to real property, and the IRS has said crypto never qualified even before that. Every swap since is a taxable disposal.
No. The IRS position is that crypto did not qualify in any year, and the refund window on those years has closed.
Last reviewed September 10, 2026. Tax rules change; confirm current law before acting.
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