Identification Rules Checker

Check the three key 45-day identification thresholds, including the 3-property, 200 percent, and 95 percent rules, before you submit notices to your qualified intermediary. Use this checker to organize Washington, DC replacement candidates and review the identification approach with the qualified intermediary before the deadline.

Identification checker

45-day compliance status

Counting the total replacement properties listed in your 45-day notice.

Add the aggregate purchase price of every nominated property.

Enter the total sale price for the asset you sold.

Rule status

All rules satisfied.

Total nominated value $1,800,000 vs relinquished $900,000.

3-property rule

Identify three or fewer replacement properties.

Met

200% rule

Total identified value must not exceed 200% of relinquished value.

Met

95% rule

If you exceed 200% of value, you must acquire at least 95% of the identified value.

Met

95% ratio: 200.0%

Rule notes

  • The 3-property rule lets you name up to three replacement assets without value limits.
  • The 200% rule caps the total value you nominate to double the relinquished asset's sales price.
  • When you exceed the 200% threshold you must acquire 95% of the identified value or the boot may be triggered.

Educational content only. Not tax, legal, or investment advice. Results are estimates only. Consult a qualified intermediary and tax advisor before making decisions. Washington, DC recordation and transfer taxes are separate from federal 1031 gain deferral; confirm current amounts with the closing and tax professionals.

Educational content only. Not tax, legal, or investment advice. Results are estimates only. Consult a qualified intermediary and tax advisor before making decisions. Washington, DC recordation and transfer taxes are separate from federal 1031 gain deferral; confirm current amounts with the closing and tax professionals.

Related Resources