Investor Tools
Your 1031 exchange deadlines, to the day.
Enter the date your sale closes. You get your 45-day identification deadline, your closing deadline (including the tax-return cutoff that catches Q4 sellers), and a dated plan you can drop into your calendar.
When does your sale close?
The date title transfers on the property you are selling. Not the contract date, not the date the funds hit the QI.
Enter a closing date to see your dates.
Selling in the next few months and not sure yet? Enter the date you expect to close. You can change it any time.
General information, not tax or legal advice. Dates assume a standard delayed exchange of real property under IRC §1031. The 45-day and 180-day periods are calendar days and are not extended for weekends or holidays; the IRS can postpone them for taxpayers affected by a federally declared disaster, which has applied to parts of Florida after major hurricanes. If a return due date falls on a weekend or legal holiday it moves to the next business day, which can add a day or two to the shortened window. Confirm every date with a Qualified Intermediary and your CPA before relying on it.
How the clock works
Two clocks, one start date.
Both deadlines run from the day your relinquished property closes. You have 45 calendar days to identify replacement property in writing to your Qualified Intermediary, and 180 calendar days to close on it. The 180 days run alongside the 45, so after the identification deadline you have 135 days left, not 180.
The part that surprises people: the exchange period ends on the earlier of 180 days or your tax return due date for the year of the sale. Sell in December and your 180 days would reach into June, but an unextended return is due April 15. File an extension and the full 180 days apply.
Neither date moves for weekends or holidays, and neither can be extended on request. Read the full 1031 exchange guide for the three identification rules, or the Florida replacement property guide if you are buying in Central Florida.
Questions
Deadline questions investors ask.
When does the 1031 exchange 45-day clock start?
On the day the property you are selling (the relinquished property) transfers, usually the closing date. Day 1 is the next calendar day. The 45th day is your identification deadline, and it does not move for weekends or holidays.
Is it 180 days from closing, or 180 days after the 45 days?
Both periods start on the same day, your closing. The 180 days run at the same time as the 45 days, not after them. You have 135 days after the identification deadline to close, not 180.
Why would my deadline be earlier than 180 days?
The exchange period ends on the earlier of 180 days or the due date of your tax return for the year you sold, including extensions. For a sale closing after October 17, the April 15 return date falls before Day 180. Filing an extension keeps the full 180 days.
What if Day 45 or Day 180 falls on a weekend?
The deadline stays on that weekend day. It does not roll to Monday. Treat the Friday before as your real deadline, since your Qualified Intermediary, lender and title company will not be working.
Can the deadlines be extended?
Not by request. The IRS can postpone them for taxpayers affected by a federally declared disaster, which has applied to parts of Florida after major hurricanes. Otherwise a missed date means the exchange fails and the gain is taxable.
Next step
Have dates? Let’s fill them with real properties.
Ryan pulls live and off-market replacement inventory before your sale closes, so your identification list is ready on Day 1. Selling a commercial property? He plans the exit with you before it hits the market.