1031 exchange 45-day and 180-day deadline calculator

Under section 1031(a)(3), replacement property must be identified on or before the day 45 days after you transfer the relinquished property, and received by the earlier of the day 180 days after that transfer or your return due date, with extensions, for the year of the transfer [CGT2-0038]. The calculator does not assume your return due date. Enter it if you know it.

Date you transferred the relinquished property Due date of your return for that year, with extensions (optional) Calculate

As of October 20, 2026, based on 26 U.S. Code § 1031 - Exchange of real property held for productive use or investment, our research shows this may be the case. The law changes, so this could be outdated or wrong. Confirm with a licensed tax attorney or CPA before acting. This page is general education, not tax or legal advice for your situation.