This is called reverse 1031 exchange

Google it and understand the rule.  The new property has to be held by a 1031 intermediary, rather than you, until the old house is sold and 1031 exchange is finished.  Then the new property belongs to you. 

Not sure if you can rent the new property out during the exchange period when you are not the owner. 

所有跟帖： 

• 好像还有第一次卖房子 免25万所得税？ -x潇潇- ♀ (130 bytes) () 09/08/2020 postreply 09:27:18

• primary residence first 250K gain exempted. -柠檬椰子汁- ♂ (60 bytes) () 09/08/2020 postreply 10:11:51