1031 Rules    

1031 Exchange Rules

1031 Exchange Rules

In order to comply with IRS IRC section 1031, property owners must identify potential replacement investment properties withing 45 days of the close of escrow and acquire said investment property (or investment properties withing 180 days of the closing of the relinquished investment property. Furthermore, when entering into a 1031 exchange, property owners must comply with one of the following rules:

  • The Three-Investment Property Rule - Dictates that the seller must identify up to a total of three potential replacement investment properties within the 180 day Acquisition Period.

  • The 200% Rule - States that, in the event that three or more replacement investment properties are used, their total market value must not exceed 200% of the value of the investment property that is being relinquished.

  • The 95% Exception - Finally, in the case that rules 1 and 2 do not apply, the aggregate value of the like kind investment properties must account for at least 95% of the value of the investment property being sold in order for the exchange to qualify.

    Contact us for more questions regarding 1031 exchanges and tenants in common exchanges and we will put you in contact with a specialist in your area.

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    Tenant in common (TIC) properties have become popular 1031 exchange solutions for investors seeking to defer capital gains taxes and free themselves from property management. A wide range of TIC properties exist for sale and tic-realestate.com can provide you with access to the best TIC investment opportunities nationwide.

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    Wednesday, January 07, 2009