Compliance Tool
Identification Rules Checker
Plug in your identification list to confirm whether the three-property rule, 200 percent rule, or 95 percent rule keeps your Austin, TX exchange compliant. Adjust values instantly as you add or remove candidates.
Identification Rules Checker
Track your identified properties against the IRS three-property, 200 percent, and 95 percent rules.
Three-property rule
CompliantIdentify up to three properties of any value. Most exchanges rely on this safe harbor.
You have listed 3 properties.
200% rule
CompliantIf you identify more than three properties, the total value cannot exceed 200% of the relinquished property.
Identified value of $4,500,000 vs. limit of $7,200,000.
95% rule
CompliantYou may identify any number of properties if you acquire at least 95% of their aggregate value.
Need to close on at least $4,275,000. Current estimate: $4,300,000.
Educational content only. Not tax, legal, or investment advice. Results are estimates only. Consult a qualified intermediary and tax advisor before making decisions. Texas does not impose a state real estate transfer tax. Recording fees and title insurance premiums still apply.
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