--- title: New California 1031 Annual Filing Requirement description: New California 1031 Annual Filing Requirement --- [![Goosman Lawfirm](https://blog.goosmannlaw.com/hs-fs/hubfs/Goosmannlaw%20October2017/images/Goosmann_Law_Firm_logo_4C-white.png?width=1250&name=Goosmann_Law_Firm_logo_4C-white.png "Goosman Lawfirm")](http://goosmannlaw.com/) - [COVID-19 Toolbox](https://goosmannlaw.com/covid-19-resource-toolbox/) - Our Team - [Attorneys](https://goosmannlaw.com/attorneys/) - [Non-Attorney Staff](https://http://goosmannlaw.com/non-attorney-staff/) - Practices & Industries - [Practices](https://goosmannlaw.com/practices/) - [Banking & Finance](https://goosmannlaw.com/banking-finance/) - [Bankruptcy, Restructuring & Workouts](https://goosmannlaw.com/bankruptcy-restructuring-workouts/) - [Business](https://goosmannlaw.com/business/) - [Divorce & Family Law](https://goosmannlaw.com/divorce-family-law/) - [Employment](https://goosmannlaw.com/employment-law/) - [Environmental, Health & Safety](https://goosmannlaw.com/health-safety/) - 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Effective January 1, 2014, all resident or non-resident taxpayers who sell California property in a 1031 exchange and purchase replacement property located outside of California will now be required to report this annually to the California Franchise Tax Board. Earlier this year, the Legislature passed Assembly Bill 92 (AB 92) which added California Revenue and Taxation Code Sections 18032 and 24953 creating the new filing requirement. With this new law in place, the Franchise Tax Board will be able to track California sourced gain from 1031 exchanges. When newly acquired replacement property is sold, generally, taxes deferred in a 1031 exchange are due at a future date. If the replacement property is located out of state, however, there is currently no tracking system and the tax revenue is lost. The new "1031 Information Return" must be filed annually until the deferred gain is recognized. The "1031 Information Return" will be filed as an attachment to the taxpayer's tax return for those taxpayers who are already required to file a California tax return. For taxpayers who are not already required to file a California tax return, the new "1031 Information Return" will be due on the same date that a California return would be due. 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