Identification Rules Checker
Validate your property identification against the 3-property, 200%, or 95% identification rules. You must satisfy at least one of these rules to maintain your 1031 exchange eligibility. The three property rule is the most commonly used and easiest to satisfy.
Identification Rules Checker
Validate your property identification against the 3-property, 200%, and 95% identification rules.
Total number of replacement properties identified
Combined value of all identified properties
Sale price of the property you're selling
Understanding Identification Rules
- Three Property Rule: You can identify up to 3 replacement properties without regard to their value. This is the simplest rule to satisfy.
- 200% Rule: If you identify more than 3 properties, the total value of all identified properties cannot exceed 200% of the relinquished property value.
- 95% Rule: You must acquire at least 95% of the value of the identified properties. This rule applies regardless of how many properties you identify.
- Important: You must satisfy at least one of these rules. The three property rule is the most commonly used and easiest to satisfy.
Educational content only. Not tax, legal, or investment advice. Results are estimates only. Consult a qualified intermediary and tax advisor before making decisions. California does not impose a state real estate transfer tax, but recording fees and title insurance premiums still apply.