Enter the date the property you sold closed, or will close. The calculator shows your day 45 identification deadline and your closing deadline, builds a timeline you can print, and can email you reminders before both dates.
How the two 1031 deadlines work
Both periods start on the date you transfer the property you are selling, generally the closing date, and they run at the same time. Day 180 is counted from the sale, not from day 45 (Treas. Reg. §1.1031(k)-1(b)).
- Day 45, identification. The identification period ends at midnight on the 45th day after the sale. Replacement property must be identified in a written document you sign, delivered before then to your qualified intermediary or another permitted person, and described unambiguously, for example by street address (§1.1031(k)-1(c)).
- Closing deadline. You must receive the replacement property by the earlier of day 180 or the due date, including extensions, of your tax return for the year of the sale (§1.1031(k)-1(b)).
- How many properties. You can identify up to three properties of any value, or more if their total fair market value stays within 200% of the fair market value of what you sold. A narrower 95% exception also exists. See the 1031 identification rules compared.
Why your tax return due date matters
If your return for the year of the sale is due before day 180, the exchange period ends on that due date unless the return is extended. This comes up with sales late in the tax year. Your due date depends on how you file and whether you extend, so ask your CPA for it and enter it in the optional field above. The calculator then uses whichever date comes first.
Can the deadlines move?
Ordinary delays do not extend either deadline. A slow lender, a seller who cannot close or a title problem leaves the dates where they are. Weekends and holidays count as days, so do not count on a deadline shifting because it lands on one; plan to finish early and confirm the exact date with your QI.
The IRS can postpone 1031 deadlines for taxpayers affected by a federally declared disaster, under the procedures in Rev. Proc. 2018-58. Whether relief applies to you is a question for your QI and CPA. This calculator does not decide it.
What if you miss day 45?
If no replacement property was identified in writing by the end of day 45, the exchange generally cannot be completed and the sale is reported without the deferral. Your QI explains when exchange funds can be released under your exchange agreement, and your CPA explains how the sale is reported. If you are still before day 45, the priority is a list of properties that can actually close, with backups.
Need a property that can close in time?
If you are under LOI and want a backup, or still looking, tell us where your exchange stands and we will send properties that fit your dates. If a deal already fell through, read what to do when a 1031 replacement property falls through.
1031 Deadline Questions
When does the 1031 clock start?
On the date you transfer the property you are selling, which is generally the closing date. The 45-day and 180-day periods both start that day.
Do weekends and holidays count?
Yes. Both periods are counted in calendar days. Do not rely on a deadline moving because it falls on a weekend or holiday, and confirm the exact date with your QI.
Can I get an extension?
Not for ordinary delays. Postponement is available only in limited cases, such as relief for taxpayers affected by a federally declared disaster under Rev. Proc. 2018-58. Your QI and CPA confirm whether it applies to you.
Can I stop the reminder emails?
Yes. Every reminder has a one-click stop link. The form sends one confirmation with your dates and then only the reminders, unless you also ask us to review your timeline.
General information, not legal, tax or investment advice. Dates come from the sale date you enter and the rules in Treas. Reg. §1.1031(k)-1. Your qualified intermediary and CPA confirm your actual deadlines. Investment Grade Income Property, LP represents real estate buyers and is not a tax advisor, qualified intermediary or law firm.
Find your next 1031 NNN decision
After calculating the dates, use the 1031 NNN decision router to move from the deadline into identification rules, ownership choices and replacement-property underwriting.