Enter the date you closed (or will close) on the sale of your relinquished property

Disclaimer: This calculator is for informational purposes only. Consult with a tax professional and qualified intermediary for your specific exchange. Deadlines are strict—plan with buffer time for unexpected delays.

Critical Deadlines

These deadlines are absolute. The IRS provides virtually no exceptions, not even for weekends, holidays, or natural disasters. Plan accordingly and build in buffer time.

45-Day Identification Rules

You must identify replacement property using one of these methods:

  • 3-Property Rule: Identify up to 3 properties of any value
  • 200% Rule: Any number of properties, total value ≤ 200% of sale price
  • 95% Rule: Any number/value, but must acquire 95% of what you identify

Key Requirements

  • Use a Qualified Intermediary (QI)
  • Never take possession of funds
  • Identify in writing before deadline
  • Replace with like-kind property
  • Equal or greater value to defer all gain

Important Disclaimer

This tool is for informational and educational purposes only. It does not constitute tax, legal, or investment advice. 1031 exchange rules are complex and subject to change.

Always consult with a qualified tax advisor and attorney before executing a 1031 exchange.

Frequently Asked Questions

When does the 45-day period start?

The 45-day identification period begins the day after closing on your relinquished (sold) property. If you close on Monday, day 1 is Tuesday. The identification must be received by midnight on day 45.

Can I change my identification?

You can change or add to your identification list anytime within the 45-day window. After day 45, the list is locked. You can only close on properties that were properly identified.

What if the 180th day falls on a weekend?

Unlike many tax deadlines, 1031 exchange deadlines do not extend for weekends or holidays. If day 180 is a Saturday, you must close by Friday. Plan closings with buffer time.

Can I get an extension for any reason?

There are essentially no extensions. The only exception is for presidentially declared disasters in your area, and even then, extension is not guaranteed. Treat these deadlines as absolute.

Planning a 1031 Exchange?

Get expert guidance on finding replacement properties and executing a successful tax-deferred exchange in the Los Angeles market.

Learn About 1031 Exchanges