45-Day Identification Form Template

Official IRS-compliant form for identifying replacement properties in your 1031 exchange

Informational Template Only

This form is provided as a template for informational purposes only and is not intended to be used as a legal document. Please consult with your Qualified Intermediary or tax advisor to ensure you are using the correct form for your specific exchange.

9 fields need attention

Fill out the form below, then click "Print Form" to print or save as PDF. Your progress is automatically saved to your browser.

1031 EXCHANGE REPLACEMENT PROPERTY IDENTIFICATION NOTICE

Submitted pursuant to Treasury Regulation § 1.1031(k)-1(c)

Section 1: Taxpayer Information

Full Name(s) of Exchangor(s):

Social Security Number or EIN:

Property Address (Being Sold):

Date of Property Sale:

Section 2: Qualified Intermediary Information

QI Company Name:

QI Contact Person:

QI Address:

QI Phone:

QI Email:

Section 3: Identification Method Selected

Three-Property RuleIdentify up to 3 properties of any value

200% RuleIdentify any number of properties with total FMV less than or equal to 200% of property being sold value

95% RuleIdentify any properties, but must acquire 95% of identified value

Note: Most investors use the Three-Property Rule for maximum flexibility. Consult your Qualified Intermediary if unsure which method to select.

Section 4: Identified Replacement Properties

Property #1

Street Address:

City:

State:

ZIP:

County:

Legal Description (recommended):Legal description attached as Exhibit A

Estimated Fair Market Value:

Important Notes:

Legal descriptions are strongly recommended but not always required. Consult your QI.
Properties must be "unambiguously described" - street address alone may suffice for single-family homes.
For vacant land, legal description is typically required.
You may identify alternate properties but can only close on those identified.

Section 5: Delivery Confirmation

This identification is being submitted via:

Email to:

Fax to:

Mail (certified/return receipt) to:

Hand delivery

Date of Submission:

(Must be received by QI by midnight of Day 45)

CRITICAL: Email submission provides timestamp proof of receipt. If mailing, allow 3-7 business days for delivery. Postmarks do NOT count - actual receipt is required.

Section 6: Signature

I hereby identify the above-described properties as replacement properties for my 1031 exchange.

Signature:

Type your name as signature, or leave blank to sign by hand on printed form

Print Name:

Date:

(If property held in entity, authorized representative must sign with title)

Entity Name (if applicable):

Signatory Title:

IMPORTANT DEADLINE REMINDERS:

This identification must be RECEIVED by your Qualified Intermediary by midnight on Day 45
Postmarks do not count - actual receipt required
Email submission provides timestamp proof of receipt
Keep proof of delivery for your records
Identification cannot be revoked after 45-day deadline (with limited exceptions)

Form Incomplete

The following fields need attention before submission:

Exchangor name is required
Property being sold address is required
Sale date is required
Qualified Intermediary company name is required
QI contact information (email or phone) is required
Please select an identification method
At least one replacement property must be identified
Please select a delivery method
Printed name is required

You can still print the form and fill in these fields by hand, or complete them digitally first.

Need a Qualified Intermediary?

Get connected with a QI who can guide you through the identification process