1031 Rules    

IRC 1031 Exchange Rules

IRC 1031 Exchange Rules

IRC 1031 Exchange rules require a real estate investors to identify potential replacement rental real estate within 45 days of the close of escrow and acquire the replacement rental real estate (or rental real estate ) within 180 days of close of the relinquished rental real estate. Furthermore, when choosing a replacement IRC 1031 exchange rental real estate for the IRC 1031 exchange, the real estate investor must follow one of the following IRC 1031 exchange rules:

  • The Three-Rental Real Estate Rule - Any three rental real estate regardless of their market values may be identified by the exchanger as potential replacement rental real estate for the like kind exchange, however no more than 3 rental real estate may qualify.

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

    Contact us for more questions regarding IRC 1031 exchanges and tenancy 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 irc-1031.com can provide you with access to the best TIC investment opportunities nationwide.

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    Thursday, March 11, 2010