1031 Exchange Deadline Calculator
without the guesswork.
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. Uses a focused calculator with visible assumptions. 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.
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
This page shows the source trail, jurisdiction and review date alongside the result. Always confirm time-sensitive rules with the linked authority.
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.