In 2000, taxpayer did a 1031 exchange from a CA property to an NV property. Since the exchange occurred before the enactment of Form 3840 reporting requirement, the taxpayer did not file Form 3840. In 2018, the NV property was exchanged to another NV property. Is Form 3840 required in 2018? It seems like the NV property to NV property doesn’t meet the 3840 reporting requirement but want to double check.