1031 Exchange
Deadline Tracker
Enter your closing date. Get your IRS deadlines instantly.
What is a 1031 Exchange?
A 1031 exchange allows investment real estate owners to defer capital gains and depreciation recapture taxes by reinvesting proceeds from a sale into a “like-kind” replacement property. The IRS enforces two firm deadlines:
- 45 days from closing to identify replacement properties in writing.
- 180 days from closing to complete the purchase of the identified replacement property.
Common 1031 Mistakes to Avoid
- Missing the 45-day identification deadline — it is strict and not extended for weekends or holidays.
- Identifying too many candidate properties without complying with the 3-property, 200%, or 95% rules.
- Receiving any sale proceeds directly instead of routing them through a Qualified Intermediary.
- Buying a replacement property of lower value, which creates taxable boot.
Disclaimer: This tool provides general information based on standard delayed 1031 exchange rules. It is not legal or tax advice. Consult your qualified intermediary and tax professional.