Hello Community:

I need help with a reverse exchange that I am entering and will lay out the facts:

1.  EAT acquires replacement property on 1/2/2019
2.  Taxpayer identifies property to relinquish on 2/10/2019 (within 45 days)
3.  Relinquished property transferred to ultimate buyer on 5/8/2019 (within 180 days)
4.  EAT transfers replacement property to taxpayer on 5/15/2019 (within 180 days)

Based on the above, when I am filing out form 8824, line 4, is pretty clear to me and will be 5/8/2019.  Also line 6 of form 8824 is crystal to me and it is 5/15/2019.

Since it is a reverse exchange, I am confused what will be the date on line 5 -- Date like kind property was identified by taxpayer -- will it be 2/10/2019 or 5/8/2019 ?  

Had this been a regular 1031 exchange -- first sell then buy -- I know what line 5 would be.

Please advise if you are familiar with reverse exchanges and have submitted for 8824 for your client. 

Many thanks!