1031 exchange and capital gains?

bought a house last year( primary residence) have just lived for a year want to sell and use the equity about 125k to upgrade to a bigger house( will thus be my primary residence) do I have to pay capital gain tax or I am exempted

Answer:
I think you are getting mixed between tax break for primary residence vs 1031 tax deferred exchanges. You can avoid paying capital gain taxes (tax free) for $250,000 or $500,000 if you and your spouse file jointly if you sell your house of two years or more and you can do this every 2 years.

1031 deferred exchanges are for investment properties. The tax law allows you to roll your investment property capital gains into other like properties or equal or higher value. This allows you to delay paying taxes well into the future, almost like an interest free loan. However, all your accumulated future gains will be taxed when you eventually liquidate your holdings.
You are not exempted. They changed the rules 7 or 8 years ago. You now can get a 250,000 Cap Gains exemption (and another 250K for your spouse if you co-own the house) if you have lived in the house as your primary residence for 2 of the last 5 years. Wait another year, or pay capital gains taxes. 1031 exchange really doesnt exist anymore under the new rules.
I'm not a tax lawyer.but I think you might be exempted only if this is an investment home. Isn't that what they said in "RICH DAD POOR DAD"

If you buy a house to invest in..then you flip it..you can take a 1031 exemption to buy a bigger investment home with no capital gains implications..

Something like that.. Not sure about your own primary residence. I think that's probably not covered
bmwdriver11 answer is completely untrue. 1031 property exchanges are very real and very worth looking into. It can save you so much money by doing an exchange. You will pay capital gain tax on your primary residence if you sell it for a profit before living there two years, but you can exchange it for a bigger house with a 1031 accomodator. Visit www.freec.net. They are based in Florida but can do exchanges throughout the US. Their rates are great and their office is small so you always get to work with the same people. When I sold my place in Arizona, I used them to by a new place in Georgia and saved a truck load in taxes. Take that uncle sam!

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