1031 exchange deadline calculator
We'll email your day-45 and day-180 dates plus a one-page checklist, and a licensed broker will follow up to help you hit them.
The 45-day and 180-day rules, explained
Day 0: the transfer
Both clocks start on the date you transfer your relinquished property, which is normally your closing date. If you sell more than one property in the same exchange, the clocks generally start with the first transfer.
The 45-day identification rule
By midnight of day 45 you must identify your replacement property in a written document you sign, delivered to your QI or another permitted party (not your attorney, agent, or a family member). The description must be unambiguous: a street address or legal description. You can generally identify under one of three rules:
| Rule | What it allows | Best for |
|---|---|---|
| Three-property rule | Up to 3 properties of any value | Most exchanges: a first choice plus two backups |
| 200% rule | Any number of properties if their total value is no more than 200% of what you sold | Buying several smaller properties |
| 95% rule | Any number and value, but you must actually acquire at least 95% of the total identified | Rare; high risk if a deal falls through |
The 180-day exchange period
You must receive (close on) your replacement property by the earlier of day 180 or the due date, including extensions, of your federal tax return for the year of the sale. That second part catches people who sell late in the year. For example:
- Sale closes October 15, 2026 → day 45 is Sunday, November 29, 2026 → day 180 is Tuesday, April 13, 2027. Day 180 falls before the April 15, 2027 return due date, so no extension issue.
- Sale closes December 1, 2026 → day 45 is Friday, January 15, 2027 → day 180 is Sunday, May 30, 2027. That's after April 15, 2027, so unless you file a tax-return extension, your exchange period may end April 15.
No extensions for weekends or holidays
The deadlines run in calendar days. If day 45 lands on a Sunday or Thanksgiving, it doesn't roll to Monday. Plan to deliver identification and close a few days early. The only general exception is IRS disaster relief: when the IRS postpones deadlines for a federally declared disaster area, exchange deadlines may be extended for affected taxpayers. Ask your QI and CPA whether a notice applies to you.
1031 exchange timeline: week-by-week checklist
| When | What to do |
|---|---|
| Before listing | Talk to your CPA and a 1031-savvy broker; estimate equity, debt, and replacement target |
| In escrow on your sale | Sign the QI exchange agreement; start touring replacement property; get pre-approved if financing |
| Day 0 | Sale closes; proceeds go straight to the QI; confirm your deadlines in writing |
| Days 1–30 | Make offers; get your first choice under contract if possible |
| Days 30–45 | Finalize a first choice plus backups; deliver signed identification to your QI (don't wait for day 45) |
| Days 45–120 | Inspections, appraisal, HOA/title review, loan approval |
| Days 120–170 | Close with margin; QI wires funds directly to escrow |
| Tax season | Your CPA reports the exchange on IRS Form 8824 |
Prefer a printable version? Download the free 1031 Exchange Timeline Checklist (PDF).
1031 Exchange Timeline FAQ
Tell us where you are in the sale. A licensed Nevada broker responds within one business day, usually the same day. We coordinate with your QI, CPA, and attorney; we don't replace them.