The replacement property is properly identified only if in writing and delivered to the QI by the end of the 45th day with the taxpayer's signature. The replacement property must be identified with specificity, either by address, tax map and parcel number, unit number, etc.
You may identify more than one property as replacement, but you must comply with one of the following three rules:
Independent Trustees can supply you with a sample identification letter.
NOTE: The content of this website is informational only. It does not constitute tax, legal or accounting advice. Each situation is different and you are advised to seek appropriate professional advice to see if a 1031 Exchange meets your needs.