Identification Rules Checker
Validate your replacement property identification against IRS identification rules. You must identify replacement properties within forty five days and comply with one of three identification rules.
Identification Rules Checker
Total number of replacement properties identified
Combined value of all identified replacement properties
Sale price of the relinquished property
Identification Rules Explained
Three Property Rule:
Identify up to three replacement properties regardless of total value. At least one identified property must be acquired.
Two Hundred Percent Rule:
Identify unlimited properties if total value does not exceed 200% of relinquished property value. At least one identified property must be acquired.
Ninety Five Percent Rule:
Identify unlimited properties if at least 95% of identified value is acquired. This rule provides maximum flexibility but requires careful value tracking.
Educational content only.
Not tax, legal, or investment advice. Results are estimates only. Consult a qualified intermediary and tax advisor before making decisions. A 1031 exchange defers federal and Arizona income tax on qualifying real property. It does not remove state or county transfer taxes.