Generally speaking, flippers don't qualify for 1031 exchanges. "In Barker v. U.S., a property purchased solely to exchange for other property was determined to

Generally speaking, flippers don't qualify for 1031 exchanges. "In Barker v. U.S., a property purchased solely to exchange for other property was determined to not meet the “held for” requirement. Accordingly, if it is clear the intent was resale and not investment, then the transaction is ineligible for a 1031 tax deferred exchange." - https://www.sundincpa.com/1031-exchange-flipping-houses/ https://www.sundincpa.com/1031-exchange-flipping-houses/