Printable Property
Identification Form:
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March 15, 2010
** IMPORTANT NOTICE **
This Identification of Replacement Property Form must be completed and signed by the
Exchangor (Taxpayer) and must be sent by U.S. Mail (postmarked) or via facsimile (time and
dated stamped) to Pioneer 1031 Company NO LATER THAN MIDNIGHT ON THE
45 CALENDAR DAY following the transfer (conveyance of title) of the Relinquished Property.
This is a statutory requirement pursuant to Section 1031 of the Internal Revenue Code.
Sent via U.S. Mail
Identification of Replacement Property Forms delivered via U.S. Mail should be sent by
mail to Pioneer 1031 Company, 703 Americana Boulevard, Suite 120, Boise, ID 83702. The form must be postmarked on or before your 45th day.
Sent via Facsimile to (208) 373-3737
Identification of Replacement Property Forms sent by facsimile should be sent to Pioneer 1031 Company at (208) 373-3737. Exchangor (Taxpayer) should contact Pioneer 1031 Company at (800) 556-1031 to verify that the Identification of Replacement
Property Form has been received. Pioneer 1031 Company will be happy to send a
date stamped receipt to the Exchangor (Taxpayer) upon request.
Exchangor (Taxpayer) can identify alternative and/or multiple Replacement
Properties by using either the Three-Property Identification Rule, the 200 Percent
Identification Rule or the 95% Identification Exception.
1.) Three Property Rule –Identify up to three like kind replacement properties without
regard to total aggregate value of the properties.
2.) 200% Rule – Identify as many like kind replacement properties as you wish provided
the total aggregate value of all properties identified does not exceed 200% of the sales
price of your relinquished property.
3.) 95% Exception – If you identify more than three properties and exceed the 200%
limitation you must purchase 95% of the aggregate value of the identified properties.
Identifying Replacement Properties can be a complex process. Exchangor (Taxpayer) should
always consult with their legal and/or tax advisors prior to completing this Identification of
Replacement Property Form.
Pioneer 1031 Company is always available to help you with completing
this Identification of Replacement Property Form. Please contact our offices at toll-free (800) 556-1031for assistance with the Identification of Replacement Property Form.
