1031 Exchange Deadline Calculator

A 1031 exchange lives and dies by two IRS deadlines. Both are measured in calendar days (weekends and holidays count — they do not extend the deadline) from the day you transfer your relinquished property. Miss either one and the exchange fails, and the gain is taxable.

Not tax advice. This is a date calculator, not tax planning. Exchange rules have edge cases (related parties, reverse exchanges, straddles over tax year-end). Confirm your dates with your qualified intermediary and CPA.

Day 0 is the date you transfer the relinquished property to the buyer. The clock starts the next day.

Your 1031 deadlines

45-day identification deadline
—
—

By this date you must identify your replacement property (or properties) in writing to your qualified intermediary. The 3-property and 200% rules apply to what you may identify.

180-day exchange deadline
—
—

By this date you must receive (close on) your replacement property. The 180-day period also ends at midnight of your tax return due date if that comes first (with extensions it usually does not — confirm with your CPA).

Day 0 (transfer date)—
Days between identification and exchange deadlines—

Deadlines land on the exact calendar day — a deadline on a Saturday, Sunday, or holiday is still the deadline. Plan to identify and close several days early.

The two rules that kill exchanges

  1. Identification must be in writing to your qualified intermediary — a text to your agent or a note on your fridge does not count. It must be signed, dated, unambiguous, and delivered by midnight of day 45.
  2. Never touch the proceeds. If sale funds land in your account — even briefly — you have constructive receipt and the exchange fails. Proceeds go directly to the qualified intermediary.