IRS Form 8824: Like-Kind Exchanges must be filed with the IRS whenever a taxpayer completes a 1031 exchange. An overview of the delayed exchange identification rules. Asset Preservation, Inc. (API) is a leading national Qualified Intermediary and has successfully completed over 175,000 tax-deferred exchanges. If you have any questions please contact us at: info@apiexchange.com Call us: HEADQUARTERS (800)282-1031 EASTERN REGION (866)394-1031 Or find us on the web: https://apiexchange.com