Free tool
1031 exchange deadline calculator
Your 1031 exchange runs on two strict, concurrent clocks that start the day your relinquished property sells. Enter your sale date to see both deadlines.
45-day identification deadline
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Identify replacement property in writing, signed and delivered to your Qualified Intermediary.
180-day completion deadline
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Close on the replacement property. Both clocks start on the sale date and run concurrently.
Estimate only. The 180-day period is actually the earlier of 180 days or your tax-return due date (including extensions) for the year of the sale, and deadlines are not extended for weekends or holidays (only federally declared disasters). Confirm your exact dates with your Qualified Intermediary and tax advisor. See the statute (26 U.S.C. §1031).
How the two deadlines work
The 45-day identification period: within 45 calendar days of the sale you must identify your replacement property in writing, signed and delivered to your Qualified Intermediary. Most exchangers use the three-property rule or the 200% rule.
The 180-day completion period: you must close on the replacement property within 180 calendar days of the sale, or by your tax-return due date (including extensions) for that year, whichever is earlier. The two periods start on the same day and run at the same time.
Miss either deadline and the exchange generally fails and the gain becomes taxable. They are not extended for weekends or holidays.
Sources for this calculator
The 45-day identification and 180-day completion periods are based on Treasury Reg. § 1.1031(k)-1 and 26 U.S.C. § 1031. Completed exchanges are reported on IRS Form 8824.
This calculator is for general education and is not tax or legal advice. How we source our content.