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1031 Tax Law Exchange Rules


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1031 Tax Law Exchange Rules

All 1031 tax law exchanges must comply with at least one of the following three 1031 rules in order to qualify as such:

  • 1) The Three-Income Real Estate Rule - This rule allows the exchanger to identify up to a total of 3 potential replacement income real estate within the Acquisition Period.

    1031 Tax Law Exchange Rules Continued:

  • The Two Hundred Percent Rule - If three or more replacement income real estate are used in the exchange, their total value must not exceed 200% of the value of the income real estate relinquished.

  • The Ninety-five Percent Exception - Finally, in the event that rules 1 and 2 do not apply, the exchange may still qualify assuming that the aggregate value of the replacement income real estate accounts for at least 95% of the value of the relinquished income real estate at the time of sale.

    Many 1031 tax law exchange real estate investors are drawn to tenant in common exchanges due to the pre-approved financing options available.


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