Interactive Tool
Quickly test how many assets you identified, their total value, and what you plan to close so Baltimore investors stay aligned with three-property, 200 percent, or 95 percent IRS rules. Instantly see if your property count, aggregated value, and planned closings satisfy the IRS three-property, 200 percent, or 95 percent tests before day 45.
Identification Rules Checker
Monitor three-property, 200%, and 95% compliance for Baltimore exchanges.
Identified vs. sold
120%
Identified $3,000,000 against $2,500,000 relinquished value.
Rule status
Three-property rule
Identify up to three properties of any value by day 45.
Property count is within the three-property allowance.
200% rule
Identify any number of properties as long as total value ≤ 200% of what you sold.
Total identified value is within 200% of relinquished property value.
95% rule
You can identify unlimited properties if you acquire ≥95% of their total value.
Acquisition plan covers at least 95% of identified value.
IRS rules allow you to rely on whichever test you satisfy. Baltimore investors often pair three-property submissions with a back-up 200% analysis for multi-tenant assets.
Educational content only. Not tax, legal, or investment advice. Results are estimates only. Consult a qualified intermediary and tax advisor before making decisions. Maryland transfer tax and recording fees still apply during 1031 exchanges.