Hello and thank you for using Just Answer,The tax in a 1031 exchange is deferred until the replacement property is sold. If you sell at a loss you would not have tax to pay. The amount of recapture on the depreciation would not be a factor if you sale the property at a loss, so applying the 1031 exchange rules in that situation would not benefit.
In short, if you were selling and you were going to have again then a 1031 exchange is a beneficial option to defer the tax that would ordinarily be applied.
i would never use your service again. the answer was nothing, so nebuous, and noncommital. i have used 1031 tax exchange for years that is not what i asked about.