Identification
45 days
Deliver a signed, unambiguous written identification to the qualified intermediary or another permitted party.
Free date tool
1031 Exchange Deadline Calculator
Enter the closing date of your relinquished property to calculate the standard 45-day identification deadline and 180-day exchange deadline. Both clocks run concurrently and use calendar days.
- Identification
- Day 45
- Acquisition
- Day 180
- Day counting
- Calendar
- Return due date
- Earlier of
1031 Exchange Date Calculator
Enter the closing date of your relinquished property to calculate your exchange deadlines.
Click to open the date picker
How to count
Understand the two 1031 exchange deadlines
The sale date is the trigger date. The standard deadlines are fixed calendar periods, not flexible targets, and the identification period is included inside the exchange period.
Completion
180 days
Receive the replacement property by day 180, unless the federal return due date for the sale year arrives earlier.
Return deadline
Earlier date wins
A valid tax-return extension may be needed when the normal filing due date occurs before the standard day-180 deadline.
- Treat the relinquished-property closing date as day zero
- Count every calendar day, including weekends and holidays
- Remember that day 45 and day 180 run concurrently
- Deliver identification before midnight on day 45 using the required method
- Check whether the federal return due date shortens the exchange period
- Ask about IRS disaster relief rather than assuming an extension
Identification rules
What can be identified by day 45?
Describe replacement real estate unambiguously in writing and stay within one of the regulatory identification limits.
Three-property rule
Identify up to three properties regardless of their fair market value.
200% rule
Identify any number if total fair market value does not exceed 200% of the relinquished property's fair market value.
95% rule
If the first two limits are exceeded, acquire at least 95% of the aggregate fair market value identified.
Clear answers
Frequently asked questions
Straightforward answers to the questions investors ask most often.
When does day one of a 1031 exchange begin?
The day after the relinquished property transfers is generally counted as day one. The closing date is day zero. Confirm the transfer date and calculation with your qualified intermediary because closing mechanics can affect the operative date.
Are 1031 exchange deadlines calendar days or business days?
The 45-day identification and 180-day exchange periods use calendar days. Weekends and legal holidays generally do not move the deadline. Limited relief may apply after a federally declared disaster when IRS requirements are met.
Can the 180-day deadline be shorter?
Yes. The exchange period ends on the earlier of 180 days after the transfer or the due date, including extensions, for the federal income tax return for the year of the sale. If the return is due before day 180, filing a valid extension may preserve the full period.
Can I change identified properties after day 45?
You may revoke or replace an identification only within the 45-day identification period using a compliant written notice. Once the period expires, the valid identification generally cannot be changed.
Does this calculator account for disaster relief?
No. The calculator applies the standard calendar-day periods. IRS disaster notices may postpone deadlines for eligible taxpayers or transactions, but the scope and extension method vary by notice. Ask your qualified intermediary and tax adviser whether relief applies.
Use the deadline window wisely
Compare net lease opportunities early enough to underwrite the tenant, lease, real estate, financing, and closing risk before your identification period ends.