Potentially, if the cooperative interest is held for investment or productive use in a trade or business and the exchange otherwise satisfies §1031. Current IRS Form 8824 instructions expressly list stock in a cooperative housing corporation as real property for §1031 purposes. A personal residence does not qualify merely because it is a co-op. Consult a tax adviser and qualified intermediary before the transfer. Source: IRS, Instructions for Form 8824 (2025), fetched and read 2026-08-07.
This article provides general educational information only. It is not legal, tax, financial, insurance, compliance, housing, brokerage, or professional advice. Rules, tax rates, obligations, enforcement practices, and market conditions vary by property, building, contract, municipality, and jurisdiction, and they change. Sellers should consult a qualified attorney, CPA, or other appropriate professional before making decisions based on their specific situation.
From the seller playbook: 1031 Exchange Execution
This is general information, not legal, tax or accounting advice. Every situation is different. Talk to a licensed attorney, accountant or tax professional before you act.
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