1031 Exchange Deadline Calculator
Track the strict day-45 identification point and the earlier of day 180 or the confirmed transfer-year return due date. Inputs stay in your browser.
IRS Form 8824 instructions use a 45-day written-identification period and an exchange period ending on the earlier of day 180 or the transfer-year return due date, including a valid extension. Review note: Resolve the tax-rule gates before relying on these dates.
Context matters.
- These are strict federal tax checkpoints, not a determination that the property, identification, recipient, intermediary or transaction qualifies.
- Property received within the 45-day period can satisfy identification timing, but the transaction and receipt still require professional documentation review.
- Related parties, disqualified persons, disaster relief, filing extensions and transaction structure can materially change the analysis; confirm before transfer whenever possible.
Sources & scope
The calculation guide and this source trail show what the result means, where the rule came from and when it was last reviewed. This is source-and-calculation QA, not a claim of medical, legal, tax or other professional review; time-sensitive decisions still belong with the linked authority.
A visible path from input to answer.
Track the strict day-45 identification point and the earlier of day 180 or the confirmed transfer-year return due date. The page keeps the calculation scope and its limits beside the result so the output can be checked, copied or revisited.
- Read the record. The calculator uses Relinquished property transfer date, Check date, Tax return due date for transfer year, including a valid extension, Property and exchange purpose and Replacement-property identification and 5 additional fields supplied in the form.
- Apply the scope. It applies the United States federal tax checkpoint — IRS Form 8824 day-45 and earlier-of-day-180/return-due-date rules; adviser review required reference and the explicit date, unit and counting conventions shown in the result.
- Expose the checkpoints. Intermediate rows, warnings and timeline events stay visible; the emphasized row identifies the primary checkpoint when one exists.
IRS Form 8824 instructions use a 45-day written-identification period and an exchange period ending on the earlier of day 180 or the transfer-year return due date, including a valid extension. Review note: Resolve the tax-rule gates before relying on these dates.
- Day-45 identification deadlineOct 14, 2026
- Entered return due dateApr 30, 2027
- Earlier exchange-period boundaryFeb 26, 2027
Calculation purpose: Track the strict day-45 identification point and the earlier of day 180 or the confirmed transfer-year return due date. This is a high-sensitivity reference output; the linked authority or qualified professional controls the final decision.
Calendar inputs use plain year-month-day semantics. Leap days, month ends, date-pair order and unsupported dates are checked before the result is shown.
Rule set 2.0.0 · Last reviewed 2026-08-20 · Next review due 2027-02-20. The source panel below contains the linked evidence.
What to know before using the result.
Are the 45-day and 180-day periods flexible?
IRS Form 8824 instructions describe strict calendar-day periods. CalcSpan does not apply a generic weekend extension; limited disaster-relief or other authoritative relief must be verified separately.
Why can the exchange period end before day 180?
The exchange period ends on the earlier of day 180 or the due date of the transfer-year tax return, including a valid extension. Filing-year and extension records therefore matter.
Does receiving property within 45 days satisfy identification timing?
It can satisfy the identification timing described in the IRS instructions, but property eligibility, exchange structure, recipient, intermediary and transaction documentation still need qualified tax review.