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When Are My 1031 Exchange Deadlines?

Enter the relinquished-property closing date to see the 45-day identification deadline and 180-day exchange deadline, then work a fillable qualified-intermediary checklist and download a PDF.

Quick answer: after I close on the property I am selling, I generally have 45 calendar days to identify replacement property in writing, and I generally must receive that replacement by the earlier of 180 calendar days or the due date (including extensions) of my tax return for the year of the sale. I engage a qualified intermediary before closing so proceeds never come to me.

This helper is educational only. It is not tax, legal, or investment advice, and it does not file anything with the IRS. 1031 exchanges are fact-specific. Work with a qualified intermediary and a CPA or tax attorney before you list, close, identify, or buy.

Sale and property details

Dates save in your browser. Property names and values are optional and never leave this device.

Want to compare hold vs sell numbers first? Run the Cash Flow Calculator, ROI Calculator, and Cap Rate Calculator.

Key deadlines

These are calendar-day clocks. They typically do not pause for weekends or holidays. Confirm with your QI and tax advisor.

45-day identification deadline

Friday, December 4, 2026

45 days remaining

Exchange deadline

Thursday, April 15, 2027

177 days remaining

Timeline

  1. Closing / transfer (day 0)

    Tuesday, October 20, 2026

    The clocks generally start on this date.

  2. Identify replacement property

    Friday, December 4, 2026

    Signed written identification is generally due by midnight of day 45.

  3. 180-day date

    Sunday, April 18, 2027

    Absolute 180-calendar-day mark after closing.

  4. Tax-return due date used

    Thursday, April 15, 2027

    Including any extension you entered. If this is earlier than 180 days, it typically shortens the exchange period.

  5. Must receive replacement property

    Thursday, April 15, 2027

    This scenario uses the earlier tax-return due date, not the full 180 days.

Identification rules, in plain language

3-property rule

Identify up to three replacement properties, regardless of their value.

200% rule

Identify any number of properties if their combined fair market value is no more than 200% of the relinquished property.

95% rule

Identify any number of properties if you actually acquire at least 95% of the total fair market value of everything you identified.

Qualified-intermediary checklist

Check steps as you complete them. Notes stay on this device.

Before the sale

Engage the qualified intermediary before closing so the exchange structure is in the contract.

At closing

Sale proceeds go to the QI. If I receive the money, the deferred exchange is typically blown.

Identification (45-day clock)

Replace property must generally be identified in a signed writing delivered by midnight of day 45.

Replacement purchase

I generally must receive the replacement property by the earlier of 180 days or my tax-return due date.

Reporting and records

A delayed exchange is still reported. Form 8824 is the usual IRS form.

How I use this 1031 timeline

I use this helper before I list, not after closing. If I still want investment real estate and a tax-deferred exchange is on the table, I put a qualified intermediary in place early, write the 45-day and exchange deadlines on a calendar, and treat those dates as hard stops unless my advisors tell me a different rule applies to my facts.

A 1031 exchange is not an exit from landlording. It is a repositioning tool. I compare it with other paths in What Are My Rental Exit Options? after I name the objective in What's Driving My Rental Exit Plan?. For hold-vs-sell math I still run the Cash Flow Calculator and ROI Calculator. Tax reporting around the rental itself is a different job from the exchange clocks; I keep How Can I Unlock More Rental Tax Deductions? and Will My Rental Build Real Long-Term Wealth? in that folder.

FAQ: 1031 exchange deadlines

When is my 1031 identification deadline?

Under common deferred-exchange rules, I generally must identify replacement property in writing by midnight of the 45th calendar day after I transfer the relinquished property. Weekends and holidays usually do not pause that clock.

When is my 1031 exchange deadline?

I generally must receive the replacement property by the earlier of 180 calendar days after the relinquished-property transfer or the due date, including extensions, of my tax return for the year of that transfer.

Why can the 180-day deadline be earlier?

If 180 days falls after my tax-return due date and I have not extended that return, the earlier tax-return due date typically controls. I confirm the date that applies to me with a CPA or tax attorney.

Why do sale proceeds go to a qualified intermediary?

In a typical deferred exchange, I should not actually or constructively receive the sale proceeds. A qualified intermediary holds the funds and uses them to acquire the replacement property.

What are the 3-property, 200%, and 95% identification rules?

I generally identify using one of three IRS safe harbors: up to three properties regardless of value, any number whose combined fair market value is no more than 200% of the relinquished property, or any number if I acquire at least 95% of the total identified value.

Does this tool give tax or legal advice?

No. It is an educational planner for dates and steps. A 1031 exchange is fact-specific. I should work with a qualified intermediary and a CPA or tax attorney before I close.