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1031 Book

Everything you need to know about the 1031 Exchange.

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How Is Income from a Delaware Statutory Trust taxed?

August 26, 2026 by johnpohly

A small house on a pile of coins laid in a triangle The concept of real estate growth Investment and risk management Saving money buying a house.

Income from a Delaware Statutory Trust (DST) is subject to federal and state taxes, similar to other real estate investments. Investors generally receive passive income distributions, which are taxed as ordinary income. Additionally, any capital gains from the sale of DST interests may be subject to capital gains tax.

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