1031 cal

Deadline Calculator

The time requirements in a tax deferred exchange are very specific. From closing on the sale of the relinquished (sale) property, an Exchanger must:

Properly identify potential replacement properties within 45 calendar days (the "Identification Period")
and

Close on the replacement properties within 180 calendar days of the relinquished property sale – OR – the due date (including extensions) for the Exchanger's tax return for the taxable year in which the relinquished property was transferred, whichever is earlier (the "Exchange Period")

Without taking into consideration an Exchanger's potential tax filing date restriction and based upon the closing date submitted, the 45-day Identification Period and 180-day Exchange Period deadlines are shown below:

Enter the date the relinquished property (sale) was closed: MONTH: DAY: YEAR:

Your 45-day Identification Period ends on midnight of:
Your 180-day Exchange Period ends on:

Disclaimer: The information contained at this site is solely provided for information purposes and does not create a business or professional relationship. This web site is intended to provide basic information about I.R.C. Section 1031 tax-deferred exchanges and does not contain legal advice and may not be relied upon for your situation. You must consult with your personal attorney, CPA or financial advisor.