Identification Rules Checker | 1031 Exchange Houston
Validate your 1031 exchange property identification against IRS rules. Check compliance with the three property rule, 200% rule, and 95% rule to ensure your exchange meets IRS requirements.
Educational content only. Not tax, legal, or investment advice. Results are estimates only. Consult a qualified intermediary and tax advisor before making decisions.
Identification Information
Total number of replacement properties you have identified
Combined purchase price of all identified replacement properties
Sale price of the property you are relinquishing
Ready to Check
Enter your identification information to validate compliance with IRS rules.
Understanding Identification Rules
Three Property Rule
You can identify up to three replacement properties of any value. This is the simplest rule to satisfy and provides maximum flexibility in property selection.
200% Rule
If you identify more than three properties, the total value of all identified properties cannot exceed 200% of the relinquished property value. This rule applies when identifying four or more properties.
95% Rule
If you identify more than three properties and use the 200% rule, you must acquire at least 95% of the total identified value. This rule applies at acquisition, not identification.
Identification Period
You have forty five calendar days from the closing of your relinquished property to provide written identification of potential replacement properties to your qualified intermediary.
Educational content only. Not tax, legal, or investment advice. Results are estimates only. Consult a qualified intermediary and tax advisor before making decisions. Texas does not impose a state real estate transfer tax. Recording fees and title insurance premiums still apply.