When does the 45-day clock begin?

The identification period begins on the date the relinquished property closes and runs for 45 calendar days.

Can weekends or holidays extend a 1031 deadline?

Generally no. The 45-day and 180-day periods use calendar days and are strict.

Calculate your 1031 deadlines.

Enter the date your relinquished property transferred to see the standard calendar deadlines that generally apply.

Talk to a 1031 specialist

When did your sale close?

Use the transfer or closing date shown on your settlement documents.

Transfer date

The 45-day and 180-day periods generally use calendar days. The exchange deadline is the earlier of day 180 or the due date of your federal tax return for the transfer year, including extensions. Limited relief may apply in certain federally declared disasters. Confirm both deadlines with a qualified intermediary and tax professional.

Your exchange timeline

Choose a transfer date to see both deadlines.