1031 exchange deadline calculator
Enter the date you sold the relinquished property. You get the 45-day identification deadline and the day the exchange period ends, which can come before day 180 if your tax return is due first.
Use "Other" for corporations, partnerships, trusts and fiscal-year filers. If you sold more than one relinquished property in the same exchange, enter the earliest transfer date.
Both deadlines end at midnight on the date shown and are not extended for weekends or holidays. The only extension is IRS relief for a federally declared disaster. Not tax or legal advice: confirm with your qualified intermediary and tax adviser.
In a 1031 exchange you must identify replacement property within 45 days of transferring the relinquished property, and receive it by the earlier of 180 days after the transfer or your tax return's due date (including extensions) for that year. Weekends and holidays don't extend either deadline. For a December 1, 2026 sale, the deadlines are January 15 and April 15, 2027, or May 30 with an extension.
How to use the 1031 exchange deadline calculator
Enter the transfer date
The date you transferred the relinquished property, usually its closing date.
Pick your return
Individual calendar-year filers can say whether they'll extend; anyone else enters their return's due date.
Read both deadlines
See the identification deadline, the exchange period end, and whether your return due date cuts the 180 days short.
What the 1031 exchange deadline calculator covers
45-day identification deadline
Counted as 45 calendar days after the transfer, ending at midnight.
Exchange period end
The earlier of day 180 or your return's due date, including extensions.
Tax return due date rule
Flags sales late in the year, when the April due date comes before day 180 unless you extend.
April 15 shifts handled
The individual due date moves to the next business day after a weekend or DC legal holiday such as Emancipation Day.
Weekend warnings
Shows when a deadline falls on a weekend or holiday, which does not move it.
- Identification period
- Ends at midnight on the 45th day after the transfer
- Exchange period
- Ends at midnight on the earlier of the 180th day or the return due date (including extensions) for the year of the transfer
- Weekends and holidays
- No extension; the only one is IRS relief after a federally declared disaster
- Individual return due
- April 15, or October 15 with Form 4868, moved to the next business day if needed
- Cost and privacy
- Free, no sign-up; runs in your browser
Questions about the 1031 exchange deadline calculator
How are the 45 and 180 days counted?
Both periods start on the date you transfer the relinquished property and end at midnight on the 45th and 180th calendar day after it. A property transferred on November 16 has an identification period that ends December 31.
Why can the exchange period be shorter than 180 days?
The exchange period ends on the earlier of day 180 or the due date, including extensions, of your tax return for the year you sold. If you sell late in the year, the April due date can come first. Filing an extension moves the due date to October, which restores the full 180 days.
Are 1031 deadlines extended for weekends or holidays?
No. The 45-day and 180-day periods end on the date shown even if it's a Saturday, Sunday or holiday. The IRS can postpone them for taxpayers affected by a federally declared disaster under Rev. Proc. 2018-58, and only when an IRS notice grants that relief.
Which date counts if I sold more than one property?
If you transferred several relinquished properties in the same exchange on different dates, both periods run from the earliest transfer date.
How is the return due date worked out?
For individual calendar-year filers the tool uses April 15 of the next year, or October 15 with an extension, moved to the next day that isn't a Saturday, Sunday or DC legal holiday. Corporations, partnerships, trusts and fiscal-year filers should enter their own due date.
Is this tax advice?
No. It does the date math only. Whether an exchange qualifies depends on the property, how it's held, the qualified intermediary agreement and other rules. Confirm your deadlines with your qualified intermediary and tax adviser.
Guides and features for this step of the deal
Where the rules come from
- 26 U.S.C. 1031(a)(3): identification and exchange periods
- 26 CFR 1.1031(k)-1(b): identification period and exchange period
- Rev. Proc. 2018-58, section 17: disaster postponements for 1031 exchanges
- 26 U.S.C. 7503: deadlines on a Saturday, Sunday or legal holiday
- IRS: when to file
- IRS: about Form 4868 (extension of time to file)
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