Really complicated return. They had 1031  Dec 2020 then turned around in February of 2021 and sold the properties they received in a trade.( which was a slew of undeveloped lots and one with a house received) So they had long term deferred gains, but I would think a portions would be short term on the new property since they only had it a few months.  In the meantime another piece of property they sold this year  on contract to a business with an ein  so everything has to go by paper since  it is a business number for the sale and interest received instead of  a ssn I have tried to sort this all out but have my doubts as to the ones at the IRS being able to get this all entered by hand and the depreciation schedule for this is over 100 items.  Yes he is a real estate professional. so always something going on but  Was trying to make the 1031 items that were sold as clean and easy for them to understand but don't  know if that is possible with a long and short needed for the properties.  UGH hate to get a letter wanting explanations for it all.

thanks for any advice I will need it on this one.

Michele