For a reverse exchange, use the date the titleholder takes title instead.
Enter a closing date to see your day 45 and day 180 deadlines.
This calculator counts calendar days and is for planning only. It is not tax or legal advice. Confirm your exact deadlines with your qualified intermediary and CPA. How the rest of an exchange works is covered on the 1031 exchange page.
About the Deadlines
How are the 45 and 180 days counted?
In calendar days, starting the day after your relinquished property closes. Day 45 ends at midnight on the 45th day, and day 180 at midnight on the 180th. Both periods run at the same time, so the 45 days fall inside the 180.
What if a deadline falls on a weekend or holiday?
It does not move. Unlike many tax deadlines, the 1031 identification and exchange periods are not extended for weekends or holidays. The only relief is for federally declared disasters, so plan to finish early.
Why does the calculator mention my tax return?
The exchange period ends on day 180 or on the due date of your tax return for the year of the sale, whichever comes first. For a sale late in the year, the April due date can come before day 180. Filing an extension generally preserves the full 180 days. Your CPA should confirm the right approach.