1031 Exchange Deadline Calculator

Get your 45-day identification and 180-day closing deadlines from the date you sold.

Usually April 15 of the next year, or October 15 if you file an extension. If it comes before day 180, it becomes the deadline.
Dates use your device’s calendar.
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Day 180
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Exchanges

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1031 Exchange Deadlines

A like-kind (Section 1031) exchange lets you defer tax on the sale of investment or business real estate by buying replacement property. Two strict clocks start the day you transfer the property you're giving up:

Identification: within 45 days, identify replacement property in writing
Exchange: receive the replacement property by the earlier of 180 days or your tax return due date (including extensions) for the year of the transfer

Both periods count calendar days, and neither is extended for weekends or holidays (except for federally declared disasters). The deadlines come from Internal Revenue Code section 1031(a)(3) and IRS guidance.

Worked Example

Tips

Sales late in the year can run into the tax return deadline: file an extension so you get the full 180 days. A qualified intermediary must hold the sale proceeds; touching the money can disqualify the exchange. Talk to a tax advisor and your intermediary before you sell.