Do not include the value of property involved in a deferred exchange under IRC §1031. Line 15 — Enter an amount only if the deed or trust document states.Start your 1031 Reverse Exchange here. Please provide us with as much information as possible. There is a series of documents used in the exchange process that, if provided upfront, will help the taxpayer complete a successful exchange. Using a 1031 exchange, the value you receive from one sale can go directly into another instead of cashing out and paying the taxes before your next investment.