Insights / Calculator
1031 EXCHANGE deadlines.
Enter the date you sold, and the calculator shows the 45-day identification deadline and the 180-day deadline to close, under the federal regulation. It runs in your browser; nothing is sent anywhere.
Identify by
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Close by
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The rule
WHAT THE
regulation says.
From 26 CFR 1.1031(k)-1 on eCFR, read October 10, 2026. A summary, not tax advice.
- 01
Forty-five days to identify. The identification period begins on the date you transfer the relinquished property and ends at midnight on the 45th day after it.
- 02
One hundred eighty days to close, or sooner. The exchange period ends at midnight on the 180th day, or on the due date of your tax return for the year of the transfer, including extensions, if that comes first.
- 03
Three properties, or 200 percent. You may identify up to three replacement properties of any value, or any number whose combined value is no more than 200 percent of what you sold.
- 04
The earliest sale starts both periods. If you sell more than one property in the same exchange on different dates, both periods run from the earliest transfer.
For brokers
LISTINGS
buyers can act on.
Exchange buyers screen by tenant, price, cap rate, and term, and they need the offering memorandum fast. We design net lease and brokerage websites that put those figures on every listing.
Net lease brokerage websitesWhen does the 45-day identification period start?
On the date you transfer the property you are selling, the relinquished property. It ends at midnight on the 45th day after that date (26 CFR 1.1031(k)-1(b)(2)(i)).
When must the replacement property be received?
By midnight on the 180th day after the transfer, or by the due date, including extensions, of your tax return for the year of the transfer, whichever comes first (26 CFR 1.1031(k)-1(b)(2)(ii)). A sale late in the year can run into the return due date before day 180.
How many properties can be identified?
Up to three properties regardless of value, or any number as long as their combined fair market value is no more than 200 percent of the properties you sold (26 CFR 1.1031(k)-1(c)(4)). Identify more than that and you are treated as having identified none, with limited exceptions.
What if I sold more than one property?
When the relinquished properties are transferred on different dates as part of the same exchange, both periods run from the earliest transfer (26 CFR 1.1031(k)-1(b)(2)(iii)).
Is this tax advice?
No. The calculator counts calendar days under the regulation. Confirm your dates with your qualified intermediary and tax adviser, who can tell you about any extensions that might apply to your situation.
What do exchange buyers need from a listing?
Within the 45-day identification period, buyers compare listings on the tenant, price, cap rate, and lease term, and they need the offering memorandum quickly. Listings that show those figures, with the offering memorandum a signature away, are the ones a buyer can identify in time.
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