The short answer
Email, yes, if what you email is a written identification that you have signed and it goes to your qualified intermediary or another proper party before midnight on day 45. The regulation accepts a signed document that is "hand delivered, mailed, telecopied, or otherwise sent," and email is another way of sending it. A text message is a poor choice: it is rarely a signed document, it usually reaches a person rather than the intermediary's records, and proving its content and timing years later is harder than it should be.
At a glance
| What must be sent | A written document, signed by you, that unambiguously describes each property |
|---|---|
| Delivery methods named | Hand delivery, mail, fax, or otherwise sent |
| Deadline | Sent before midnight on the 45th day after your sale |
| Recipient | Your qualified intermediary, the seller of the replacement, or another non-disqualified party |
| Works for a signed PDF or e-signed notice sent to the intermediary | |
| Text message | Not recommended: signature, recipient and proof are all doubtful |
| Federal e-sign law | A signature cannot be denied effect solely because it is electronic |
The rule asks for a signed writing that is sent, and it does not name a delivery method you must use
Reg. section 1.1031(k)-1(c)(2) says replacement property is identified only if it is "designated as replacement property in a written document signed by the taxpayer and hand delivered, mailed, telecopied, or otherwise sent before the end of the identification period." The list ends with "otherwise sent," so the method is open; the writing and the signature are not.
The instructions for Form 8824 repeat the same choice in plain terms: "You fax, hand deliver, mail, or otherwise send the document you signed" no later than 45 days after the transfer. The IRS fact sheet puts it as "in writing, signed by you and delivered to a person involved in the exchange."
Sent before the end of the period is the regulatory test. Delivered and acknowledged before the end is the standard you want, because you may one day have to prove it.
Email works when the attachment is the signed notice, and an electronic signature is the open question
The cleanest email is a signed notice attached as a PDF, either signed in ink and scanned or signed through an e-signature service, sent to the intermediary's designated address with the exchange number in the subject line. The attachment is the written document; the email is the sending.
On the signature, the federal E-SIGN Act provides that a signature or record relating to a transaction in interstate commerce "may not be denied legal effect, validity, or enforceability solely because it is in electronic form," and defines an electronic signature as a sound, symbol or process "executed or adopted by a person with the intent to sign the record." No IRS ruling applies that statute to identification notices, so a hand-signed scan is the more conservative choice when time allows.
A typed name at the bottom of an email body is the weakest version. It may be an electronic signature in law, but it invites an argument you do not need.
A text message fails on the practical tests even where the rule might stretch to cover it
"Otherwise sent" could in theory include a photo of a signed letter texted to a phone. The problems are around it: the recipient is often an individual rather than the intermediary's file, a short message is easy to leave ambiguous, and the record lives on two personal phones.
Texting your own broker or attorney is worse. Notice to your agent is not notice at all, because the regulation excludes disqualified persons, as explained in who has to receive the notice.
Worked example: a notice signed on a phone at 10:50 p.m. on day 45
Hypothetical. Your sale funded on Monday May 11, 2026, so day 45 is Thursday June 25. At 10:50 p.m. you sign the intermediary's identification form through an e-signature service and email the completed PDF, naming two rentals and one DST interest by address and trust name, to the intermediary's exchange inbox. The sent-mail timestamp reads 10:58 p.m.
The notice was written, signed and sent before midnight, so it meets the regulation as written. The same night you also text the intermediary's officer a photo of the signed page; that text proves nothing extra and is not the identification.
The risk you carried was the signature method and the late hour. A notice signed in ink and emailed on day 40 with a reply in hand carries none.
Send it early, to the right inbox, and get an acknowledgement
The deadline does not move for weekends or holidays, as covered in the weekend and holiday rule, so treat day 45 as the last possible day, not the plan.
- Use the intermediary's own identification form and its designated email address or fax number.
- Sign it, preferably in ink, and attach it as a PDF rather than pasting text into the email body.
- Describe each property unambiguously; for trusts, see identifying a DST interest.
- Ask for a written acknowledgement and keep it with the sent email and its full header.
- If you later revoke or replace a name before day 45, send the revocation the same way to the same recipient.
- Record the identification date on line 5 of Form 8824 when you file.
Related questions
Is a fax still acceptable?
Yes. The regulation names telecopying expressly, and the Form 8824 instructions list fax first among the delivery methods.
Does the notice have to arrive before midnight, or only be sent?
The regulation's words are "sent before the end of the identification period." Because you carry the burden of proving it, aim for a notice the recipient has acknowledged before midnight.
Can my spouse sign for me?
The regulation requires a document signed by the taxpayer. If you and your spouse own the relinquished property together, have both sign; if someone signs under a power of attorney, give the intermediary that document too.
Is an identification inside the exchange agreement enough?
Yes, if it is in a written agreement signed by all parties before the period ends; the regulation treats that as satisfying the identification rules.
What if my email bounces at 11:55 p.m.?
A bounced message was not delivered and is a poor record of sending. Use a second method immediately, such as fax or a different designated address, and keep both records.
Sources
Checked against these publications on September 30, 2026. Rules and figures change; confirm the current version with your CPA or attorney before you act. This page is general information, not tax or legal advice.