Free tools / 1031 exchange deadline calculator
1031 Exchange Deadline Calculator
Enter the day your sale closed and get your two hard deadlines — the 45-day identification date and the 180-day closing date — on a single timeline, with the late-in-the-year tax-extension trap called out for you. Free, no signup.
Your sale (relinquished property)
Enter the date your sale closed — the day the deed transferred and the qualified intermediary received the proceeds. Both deadlines are counted from this date.
Calendar days, no grace. The 45- and 180-day windows are counted in calendar days including weekends and holidays. Unlike most IRS deadlines, they do not roll forward when they land on a weekend or holiday.
Both clocks start together. The 180 days is not tacked onto the 45 — both run from your closing date, so day 45 always falls inside the 180-day window.
Day 45 — Identify replacement property by
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Day 180 — Close on the replacement by
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The two deadlines that define every 1031 exchange
A 1031 exchange lets you sell an investment property and roll the entire gain into a new one without paying tax now — but only if you hit two deadlines that start ticking the moment your sale closes. Miss either one and the exchange collapses: the sale becomes fully taxable, retroactive to the day you sold.
45 days
to identify
Name your replacement property in writing to your qualified intermediary. After day 45 the list is locked.
180 days
to close
Take title to everything you identified. Both clocks start on your sale date — the 180 is not added to the 45.
Three traps that sink otherwise-clean exchanges
- Weekends and holidays don't extend anything. These are strict calendar days. If day 45 is a Sunday, the deadline is that Sunday. Treat the printed date as final and build in a buffer.
- A late-year sale can shorten your 180 days. The exchange period ends on the earlier of 180 days or your tax-return due date for the year of the sale. Sell after mid-October and day 180 runs past April 15 — so you must file a tax extension to get the full window. The calculator warns you when this applies.
- You can't touch the money. The proceeds must go to a qualified intermediary at closing. If the cash ever hits your account, the IRS treats it as a taxable sale — there's no fixing it after the fact.
How to identify replacement property (the 45-day rules)
Your written identification has to be unambiguous — a street address or legal description — and it must follow one of three counting rules:
| Rule | How many you can name | The catch |
|---|---|---|
| 3-property | Up to three, any value | The one most people use — no value cap |
| 200% | Any number of properties | Combined value can't exceed 200% of what you sold |
| 95% | Any number, any value | Only valid if you actually buy 95%+ of the total identified |
On a 45-day clock to find replacement property?
WhoseTitle turns any neighborhood into a list of owners — with tenure and equity signals — straight from public county records, free. Find on-market and off-market candidates before day 45.
1031 deadline FAQs
When do the 45-day and 180-day clocks start?
Both start on the day your relinquished property sale closes — the date the deed transfers and your qualified intermediary takes the proceeds. They run concurrently, not back to back: the 180 days is not added on top of the 45. Day 45 always falls inside the 180-day window.
What is the 45-day identification period?
Within 45 calendar days of your sale you must identify your replacement property (or properties) in writing, signed and delivered to your qualified intermediary. After day 45 you can only buy property you already named — you cannot swap in something new, even if a better deal appears on day 46.
What is the 180-day exchange period?
You must close on — take title to — all of your replacement property within 180 calendar days of the sale. There is no closing an exchange on day 181. If your identified property falls through late, the exchange fails and the gain becomes taxable.
Do the deadlines extend if they fall on a weekend or holiday?
No — and this trips people up. Unlike most IRS filing deadlines, the 45-day and 180-day 1031 deadlines are strict calendar days with no roll-forward. If day 45 is a Sunday or Christmas, day 45 is still the deadline. Plan to finish well ahead.
Can the 180 days ever be shorter than 180 days?
Yes. The exchange period is the earlier of 180 days or the due date of your tax return for the year of the sale (including extensions). If you sell late in the year — roughly mid-October onward — day 180 lands after the following April 15, so unless you file a tax extension your deadline is cut short to your return's due date. The calculator flags this automatically and tells you to file Form 4868.
What are the identification rules (3-property, 200%, 95%)?
You may identify up to three properties of any value (the 3-property rule); or any number of properties as long as their combined value doesn't exceed 200% of what you sold (the 200% rule); or any number exceeding 200% only if you actually acquire at least 95% of the total value identified (the 95% rule). Most exchangers use the 3-property rule.
This tool is general information, not tax or legal advice. 1031 exchanges carry strict requirements — work with a qualified intermediary and your tax advisor before you sell.