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IRS 1031 Exchange Rules

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Irs 1031 Exchange Rules

When choosing a replacement IRS 1031 exchange income real estate for the IRS 1031 exchange, the real estate investor must follow one of the following IRS 1031 exchange rules:

  • The Three-Income Real Estate Rule - No more than three income real estate regardless of their market values, may be chosen as potential replacement income real estate within 45 days of the close of escrow on the relinquished income real estate. Said income real estate must be acquired within 180 days of the close of escrow on the relinquished income real estate.

  • The 200% Rule - States that, in the event that three or more replacement income real estate are used, their total market value must not exceed 200% of the value of the income real estate 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 income real estate must account for at least 95% of the value of the income real estate being sold in order for the exchange to qualify.

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




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