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Multiple Properties Received

If more than one like-kind exchange was included in the exchange, a summary can be filed on one Form 8824 and attach a statement showing all the information requested on Form 8824 for each exchange. Include the taxpayer’s name and identifying number at the top of each page of the statement. On the summary Form 8824, enter only the taxpayers name and identifying number, “Summary” on line 1, the total recognized gain from all exchanges on line 23, and the total basis of all like-kind property received on line 25. (Page 1, 2024 Form 8824 instructions).

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