Your closest examples would be USVI, Guam, and Northern Mariana Islands but for some reason not Puerto Rico.

Guam and the northern Marianas Islands also qualify.   

If the property you are selling is in the US then you must buy in the US or a few select US territories (Quam, the USVI, or the Northern Marianas Islands).  

Under section 1031, “USA Real Estate” is restricted to property within the continental USA, including The Northern Marianas, Guam and the US Virgin Islands (coordinated territories), but not Puerto Rico (US territory but not "coordinated").

Mariana Pasin Be sure to keep Syracuse, NY on your radar.

It has nothing to do with leaving out American Samoa, Guam, the Northern Mariana Islands, Puerto Rico, and the U.S.

I was just talking to my friend about two days ago, and she said they had funded not only SFH but also a Hotel for her and a Mariana.

Marianas get financed often.  

@Mariana Rojas A 1031 exchange can be a great tool for someone who is interested in building their portfolio of properties.

Hi @Mariana Pasin ,This is an interesting topic to me, as I have started to research student rentals.