1031 exchange deadline calculator (45 and 180 days)
Enter the date the property you sold (the relinquished property) was transferred. You get the last day to identify replacement property and the last day to receive it.
The two deadlines
45 days to identify
The identification period begins on the date the relinquished property is transferred and ends at midnight on the 45th day after it.
180 days to receive
The exchange period ends at midnight on the earlier of the 180th day or the due date, including extensions, of the tax return for the year of the transfer.
Calendar days
The regulation counts calendar days and has no weekend or holiday rule. The IRS can postpone the deadlines for taxpayers affected by a federally declared disaster – check the IRS relief notice for the area.
Several properties sold
If more than one relinquished property is transferred on different dates, both periods run from the earliest transfer.
How replacement property is identified
In writing, signed
A written document signed by the taxpayer, sent before the end of the 45 days to the person obligated to transfer the replacement property or another person involved in the exchange (for example the intermediary, escrow agent or title company) – not the taxpayer's agent or a related person.
Unambiguous description
Real property: a legal description, street address or distinguishable name.
3-property rule
Up to three properties of any value.
200-percent rule
Any number of properties whose total fair market value does not exceed 200% of the value of the properties sold. Identify more than the rules allow and it is treated as if nothing was identified – unless the 95-percent rule is met.
What the TC tracks
- The exact transfer (closing) date of the relinquished property – it starts both clocks.
- Day 45 and day 180 on the timeline the day the sale closes.
- Whether the client's return is extended when day 180 falls after the return due date.
- That the replacement purchase contract closes before day 180 – contract deadlines must fit inside the exchange period.
- The qualified intermediary's contact on the file – the TC coordinates; the client's tax adviser decides.
- In Texas, the TREC 60-0 Addendum for Section 1031 Exchange: the other party cooperates, provided it bears no added expense or liability and closing is not delayed.
Questions about 1031 exchange deadlines
When does the 45-day period start in a 1031 exchange?
On the date the relinquished property is transferred. It ends at midnight on the 45th day after that date.
Is the 180-day deadline extended if it falls on a weekend?
No. The regulation counts calendar days with no weekend or holiday extension; only an IRS disaster postponement can move it.
Can the 1031 exchange period be shorter than 180 days?
Yes. It ends on the earlier of day 180 or the due date (including extensions) of the return for the year of the transfer – for a late-year sale, the return due date may come first unless the return is extended.
How many properties can be identified in a 1031 exchange?
Up to three of any value, or any number whose total value is no more than 200% of the property sold; otherwise the 95-percent rule must be met.
Do the 45 and 180 days run at the same time?
Yes. Both start on the transfer date; the 45 days are part of the 180 days, not added to them.
Related guides and tools
Add day 45 and day 180 as dated tasks on the deal in ClosingCode – they sit on the same timeline as the replacement purchase's contract deadlines, with reminders before each one.
Start free trialSources: Treas. Reg. §1.1031(k)-1(b)(2) and (c) (eCFR, read October 24, 2026); IRS Instructions for Form 8824; TREC No. 60-0 Addendum for Section 1031 Exchange (11-04-2024). The April 15 warning is the usual due date for calendar-year individuals – your actual return due date may differ.
General information, not tax or legal advice. 1031 exchanges are decided by the taxpayer with a tax adviser and a qualified intermediary. ClosingCode is software; it is not a law firm, CPA firm or intermediary.