Tax & LegalQuestion 64

Can I Do a Cash-Out Refinance and Then Do a 1031 Exchange?

Yes, but timing matters. Do the cash-out refinance well before the sale (6+ months) to avoid IRS scrutiny of extracting equity before a tax-deferred exchange.

Yes, but timing matters. Do the cash-out refinance well before the sale (6+ months) to avoid IRS scrutiny of extracting equity before a tax-deferred exchange.

  • What to know: Understand how cash-out refinancing interacts with your tax obligations and legal structure as a Houston landlord.
  • Houston context: Texas has no state income tax and fewer cash-out restrictions on investment properties compared to homesteads, giving Houston landlords more flexibility.
  • Action step: Consult a Texas-savvy CPA and real estate attorney before your first cash-out refinance to optimize the tax treatment and legal structure.

Bottom Line

Cash-out refinance proceeds are not taxable income — this makes it one of the most tax-efficient ways to access your Houston property equity.

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