1031 exchange deadline calculator

What the calculator assumes

• Day 0 is the closing date you enter. Under Treas. Reg. §1.1031(k)-1(b)(2), both periods begin on the date the relinquished property is transferred. Where several properties are transferred as part of one exchange, the periods run from the earliest transfer.
• Day 45 is the identification deadline. A signed, written identification of replacement property must be sent by midnight of that day to a permitted recipient, usually the qualified intermediary; the regulation also allows the replacement property's seller or another person involved in the exchange who is not a disqualified person. The identification rules limit what may be listed.
• Day 180 is the exchange deadline. The replacement property must be received, meaning the purchase must close, by midnight of the earlier of day 180 or the due date of the exchanger's tax return for the year of the sale, including extensions. Filing an extension restores the full 180 days.
• Return due dates are the standard ones. April 15 for individuals, trusts and calendar-year C corporations; March 15 for partnerships and S corporations. Fiscal-year filers have different dates, and a due date that falls on a weekend or holiday moves to the next business day under the general rule of section 7503. The calculator shows the standard date only.
• Disaster and combat-zone relief are not applied. Whether an IRS notice under Rev. Proc. 2018-58, or combat-zone relief under section 7508, postpones your dates depends on the notice and on your circumstances. Check with your tax advisor.

This calculator is for orientation. The dates for your exchange are stated in the exchange agreement and confirmed by onezero3one in writing after the sale closes. Nothing here is tax or legal advice.