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IDENTIFICATION RULES

Home  Identification Rules

STEPS TO COMPLETE AN EXCHANGE

IDENTIFYING THE REPLACEMENT PROPERTY
PURCHASING THE REPLACEMENT PROPERTY
“LIKE-KIND” PROPERTY
LIST OF PROPERTIES THAT CAN BE EXCHANGE WITH ONE ANOTHER
REINVESTMENT REQUIREMENTS
SPECIFIC TIME FRAMES
IDENTIFICATION RULES
THREE PROPERTY RULE:
    • The Taxpayer shall identify only that number of replacement properties which meets one of the rules set forth below:
    • The Three-Property Rule – Identify 3 replacement properties without regard to the fair market value of the Properties
200% RULE

Identify any number of properties (more than 3) so long as their aggregate fair market value does not exceed 200% of the fair market value of the Relinquished Property

THE 95% RULE

Identify any number of properties (more than 3) without regard to their aggregate fair market value so long as the Taxpayer received identified replacement properties constituting at least 95% of the aggregate fair market value of all identified replacement properties by the 180th

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The owners and operators of National 1031 Exchange Services have more than 30 years of experience managing 1031 Exchanges. 

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1313 N. Milpitas Boulevard
Suite 155
Milpitas, CA 95035

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