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@michele wrote:

They had 1031  Dec 2020 then turned around in February of 2021 and sold the properties they received in a trade.

 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

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Personally, I think that invalidates the 1031 Exchange, so you would amend 2020 to undo the 1031 Exchange.

Although the law does not give an exact time frame, it DOES say that a 1031 Exchange property must be held for business or investment.  Three months makes that doubtful.  Some background for the time frame: (1) An old PLR said that two years was fine to show that it was business or investment.  (2) Congress once had a bill stating that 12 months are required to prove it was for business or investment (but that was NOT passed).  

So again, my OPINION is that really short holding period invalidated the 1031.

I don't understand that other part.  Are you saying you need to file the tax return my paper/mail?  Why?