(AIUI,) You can't 1031 exchange an owner-occupied property into a rental property. (1031 is a "like kind" exchange treatment and you can't take personal-use pro

(AIUI,) You can't 1031 exchange an owner-occupied property into a rental property. (1031 is a "like kind" exchange treatment and you can't take personal-use property and directly 1031 into business-use property.)