§1031 Exchange Deadline Calculator

Enter the closing date of the relinquished property in the calculator above to see your 45-day identification deadline and your 180-day exchange deadline. Both periods run concurrently from the closing date, counted in calendar days — weekends and holidays are included and do not extend a deadline that falls on one.

The 45-day identification deadline

By midnight of the 45th calendar day after closing, the taxpayer must identify potential replacement property in writing to their Qualified Intermediary.

The 180-day exchange deadline — and the earlier-of trap

Replacement property must be received within 180 calendar days of closing. But the exchange must actually complete by whichever is earlier: day 180, or the due date (including extensions) of the taxpayer's tax return for the year the relinquished property was transferred. A sale late in the calendar year can mean the ordinary, non-extended return due date arrives before day 180 — shortening the real window unless a timely extension is filed.

What qualifies

Only real property held for business or investment use qualifies for a §1031 like-kind exchange. Since the 2018 Tax Cuts and Jobs Act, personal property no longer qualifies, and a primary residence never has.