1031 & investors

1031 deadline calculator

Enter the date your relinquished property closed, or is scheduled to close. The calculator counts 45 and 180 calendar days forward, shows the weekday for each deadline, and flags the earlier-of rule for your tax return. Nothing you enter leaves your browser.

Your day 45 and day 180

Day 0 is the day the relinquished property transfers — normally the closing date on the settlement statement. Both periods run from that day, at the same time.

Closing date of the property you sold

Month, day and year. Use the scheduled closing date if the sale has not closed yet.

My tax return due date for the year of the sale (with extensions) falls before day 180

This calculator needs JavaScript, which is switched off or unavailable in your browser. To count by hand: from the day your sale closes, count 45 calendar days to find the identification deadline and 180 calendar days to find the exchange deadline. Both periods start on the same day. Weekends and holidays do not extend them.

Day 0 Relinquished property closes: Enter a closing date
Day 45 Identification deadline: Enter a closing date
Day 180 Exchange deadline: Enter a closing date

How we work inside the window

Calendar days, counted from the transfer date. A deadline that falls on a weekend or holiday does not move to the next business day. The IRS extends these deadlines only when it announces relief for a federally declared disaster (Rev. Proc. 2018-58; IRC §7508A). Confirm every date with your qualified intermediary and CPA; the settlement statement, not this page, fixes day 0.

How the deadlines work

Both clocks start on day 0
The 45-day identification period and the 180-day exchange period begin on the day the relinquished property is transferred and run concurrently.
Identification is a written act
A document you sign, delivered to your qualified intermediary or another non-disqualified party by midnight of day 45, describing each property unambiguously.
Three properties, or 200%
Up to three properties of any value, or any number whose combined value is no more than twice what you sold. Exceed both and you must close on 95% of the identified value.
Day 180 can come sooner
The exchange period ends on your tax return’s due date for the year of the sale, with extensions, if that is earlier than day 180.
Phased closings, separate clocks
A takedown contract that closes lots in phases creates a transfer date for each phase, and each has its own 45 and 180 days.

Guide: The 1031 calendar

Talk to a principal

Frank Molnar — Managing Partner (386) 290-0081 — Frank Molnar, Managing Partner molnar.frank@gmail.com — Frank Molnar, Managing Partner
Drake Dickerson — Partner, Land & Commercial (407) 489-4774 — Drake Dickerson, Partner, Land and Commercial drakemsre@gmail.com — Drake Dickerson, Partner, Land and Commercial
Office 3162 South Atlantic Ave Suite B
Daytona Beach, FL 32118 (386) 455-0830 — Oceans Commercial office

Oceans Commercial · Licensed Florida real estate brokerage

Serving Winter Park and the Orlando metro

Educational information only — not tax or legal advice. Oceans Commercial and the Lifestyle Group team are licensed Florida real estate professionals. We are not attorneys, CPAs, or qualified intermediaries, and we cannot serve as your qualified intermediary or hold exchange proceeds. Under Treasury Regulation §1.1031(k)-1(k), a taxpayer’s real estate agent or broker within the prior two years is generally a “disqualified person.” Whether a transaction qualifies for tax deferral under Internal Revenue Code §1031 depends on your specific facts. The 45-day identification and 180-day exchange deadlines are strict and are generally extended only when the IRS announces relief for a federally declared disaster. Please consult your own tax advisor, attorney, and qualified intermediary before you sell or contract to sell any property you intend to exchange. Information current as of September 2026; tax laws and IRS guidance change.

This calculator counts calendar days from the date you enter. It does not know your tax return due date, whether you filed an extension, whether disaster relief applies to you, or whether your transaction qualifies for an exchange.

Now you know the dates. Let’s find the property.

Replacement-property sourcing, underwriting and negotiation inside the window, coordinated with your qualified intermediary and CPA.

Start a conversation Call Drake Dickerson

Drake Dickerson — Partner, Land & Commercial · (407) 489-4774

Oceans Commercial · Licensed Florida real estate brokerage