45 / 180-Day Deadline
A 1031 exchange has two hard deadlines that run from the day your sale closes. Enter that date to see both.
How this is calculated
From the date your relinquished property closes, you have 45 calendar days to formally identify replacement property in writing, and 180 calendar days to close on it. The two clocks run at the same time, include weekends and holidays, and have essentially no extensions — so identify early.
Notes & assumptions
- Both periods count calendar days, including weekends and holidays.
- The 45-day identification must be in writing and follow the IRS identification rules (e.g., the three-property rule).
- File a tax extension if your return would otherwise be due before day 180.
Frequently asked questions
When do the deadlines start?
Both the 45-day and 180-day periods start the day your relinquished (sold) property closes, and they run concurrently.
Can the deadlines be extended?
Generally no. The only common exception is a federally declared disaster; otherwise the dates are firm, so plan to identify well before day 45.
What is the identification rule?
Within 45 days you must identify replacement property in writing — commonly up to three properties (the three-property rule), or more under the 200% or 95% rules.
Gerald F. “Jerry” Baker, III — Founder & Managing Principal, Baker 1031 Investments · FINRA Series 22 / 63 · SIE. Read full bio →
This calculator is for educational estimation only and is not tax, legal, or investment advice. Results are approximate and depend on assumptions that may not fit your situation; confirm any figures with your own CPA and attorney before acting. Securities are offered through Aurora Securities, member FINRA/SIPC. Real estate investments involve risk, including possible loss of principal.