1031 Exchange Timeline Calculator
How to Use This Calculator
- 1
Enter the sale closing date
Input the date your relinquished property officially closed. This starts the 45-day and 180-day clocks. Change Today's Date to check deadlines for a past or future scenario.
- 2
Select the exchange type
Choose Standard Forward Exchange, DST / Tenants-in-Common, or Reverse Exchange. All types follow the same 45/180-day IRS deadlines.
- 3
Expand Tax Deferral Estimate (optional)
Enter the sale price, cost basis, and combined capital gains tax rate to see how much tax the exchange defers. The result panel shows both deadlines, days remaining, exchange phase, and the IRS identification rules.
Example Calculation
A real estate investor sold an investment property on March 15, 2026, and needs to know their exchange deadlines as of April 1, 2026. The property sold for $500,000 with a $300,000 cost basis and a combined 20% capital gains rate.
Sale Closing Date
March 15, 2026
Today's Date
April 1, 2026
Exchange Type
Standard Forward Exchange
Sale Price
500,000
Cost Basis
300,000
Capital Gains Tax Rate
20
Results
Identification Deadline
April 29, 2026
Acquisition Deadline
September 11, 2026
Days Since Sale Close
17
ID Days Remaining
28
Acquisition Days Remaining
163
Estimated Tax Deferred
$40,000
Insights card shows exchange status, 3-property rule details, and QI requirement.
Tips
Identify properties within the first 20–30 days, not the last 5
Aim to lock in replacement properties early in the 45-day window. This gives you a buffer for unexpected delays, time for due diligence, and room to adjust if a deal falls through.
The 200% rule lets you identify more than 3 properties
Under the 3-property rule you can identify up to 3 properties of any value. Under the 200% rule you can identify more, as long as their combined fair market value doesn't exceed 2× the sale price. For a $500,000 sale, that's up to $1,000,000 in identified properties.
A year-end sale can shorten your 180-day window
The acquisition deadline is the earlier of 180 days or your tax return due date (with extensions). If you sold in November or December, file for an extension to preserve the full 180 days.
What a 1031 exchange timeline covers
A 1031 exchange has two hard deadlines set by the IRS. The 45-day identification deadline is when you must name your replacement property candidates in writing. The 180-day acquisition deadline is when the replacement property must close. Both clocks start on the day the relinquished property sale closes. This calculator shows both dates, tracks days remaining, and displays which phase of the exchange you're currently in.
How the deadlines are calculated
The formulas are straightforward calendar-day math from the sale closing date:
Identification deadline = sale closing date + 45 days
Acquisition deadline = sale closing date + 180 days
Days remaining = deadline − current date
Gain = max(0, sale price − cost basis)
Estimated tax deferred = gain × (capital gains rate ÷ 100)
For a sale closing March 15, 2026, checked on April 1, 2026: the sale closed 17 days ago, the identification deadline (April 29) is 28 days away, and the acquisition deadline (September 11) is 163 days away. The tax estimate: ($500,000 − $300,000) × 0.20 = $40,000 deferred.
The three identification rules
The IRS allows three ways to identify replacement properties. You only need to satisfy one:
| Rule | What it allows | Limit |
|---|---|---|
| 3-property rule | Identify up to 3 properties | No value cap |
| 200% rule | Identify any number of properties | Total value ≤ 2× sale price |
| 95% exception | Identify any number of properties | Must acquire 95%+ of total identified value |
Most exchangers use the 3-property rule. The 200% rule is useful when you're splitting into multiple smaller properties. The 95% exception is risky — if any deal falls through, you may fail the test. All three rules are detailed in IRS Publication 544.
Year-end sales and the tax return trap
If you sold in the last few months of the year, your 180-day window may be cut short. The acquisition deadline is the earlier of 180 days or your tax return due date (with extensions) for the year of the sale. A December 1 sale puts the 180-day deadline at May 30, but an April 15 tax deadline would override it. Filing a 6-month extension (to October 15) preserves the full 180 days. This is a common planning mistake — always file an extension if you sold late in the year.
What this calculator does not cover
The timeline tracks deadlines only. It does not determine whether your transaction qualifies as a like-kind exchange, calculate depreciation recapture (which is taxed at 25% under IRC Section 1250), or account for boot, exchange expenses, or mortgage liabilities. For the capital gains portion, use the capital gains tax calculator for real estate. To estimate the adjusted cost basis of your property, see the adjusted basis calculator. For analyzing whether to hold or exchange, try the investment property hold period calculator.
Frequently Asked Questions
What is a 1031 exchange?
A 1031 exchange, named after IRC Section 1031, lets you sell an investment property and defer capital gains taxes by reinvesting the proceeds into a like-kind replacement property within strict IRS deadlines. The tax is deferred, not eliminated — it's owed when you eventually sell without exchanging.
What is the 45-day identification rule?
You must identify potential replacement properties in writing within 45 calendar days of selling. The identification goes to a qualified intermediary or other party specified in the exchange agreement. You can identify up to 3 properties of any value (3-property rule), or more under the 200% rule. The IRS lays out these rules in Publication 544, Chapter 1.
What is the 180-day acquisition deadline?
You must close on the replacement property within 180 calendar days after the sale, or by the due date (including extensions) of your income tax return for that year — whichever comes first. Missing either the 45-day or 180-day deadline disqualifies the exchange entirely.
Can 1031 exchange deadlines be extended?
No. The 45-day and 180-day deadlines are strict and cannot be extended under normal circumstances. The only exception is for federally declared disaster areas, where the IRS may grant relief — for example, extending deadlines by 60 days after major hurricanes. Check IRS disaster relief announcements for current extensions.
What happens if I miss a 1031 exchange deadline?
The exchange fails and the sale becomes fully taxable. You owe capital gains taxes on the entire gain. On a $200,000 gain at a 20% combined rate, that's $40,000 in taxes that could have been deferred. There is no partial credit for a partially completed exchange.
What types of property qualify for a 1031 exchange?
Both properties must be held for investment or productive use in a trade or business. Personal residences and property held primarily for resale (like fix-and-flips) do not qualify. The 'like-kind' requirement for real estate is broad — an apartment building can be exchanged for vacant land, a retail space, or any other real property within the U.S.