1031 Exchange Deadline Calculator
Updated November 1, 2026
The identification deadline is 45 calendar days after the sale closes. The exchange deadline is the earlier of 180 calendar days and the due date, including extensions, of the tax return for the year of the sale. Enter the closing date for both dates, the days remaining, and a timeline. The dates below use the unextended individual due date.
This is not tax or legal advice. Confirm these dates with your qualified intermediary.
See NNN properties that fit this timeline
What does a 1031 exchange deadline calculator return?
A 1031 exchange deadline calculator returns the identification date and the exchange date from one closing. Identification is due 45 calendar days after the relinquished property transfers. The exchange must be finished by the earlier of 180 calendar days and the due date, including extensions, of the tax return for the year of the sale. The numbers on this page use the unextended individual due date, which is April 15 or the next business day when April 15 is a weekend or the DC Emancipation Day holiday. Filing an extension can give back the days between that due date and day 180.
What does a 1031 exchange date calculator count?
A 1031 exchange date calculator counts calendar days, not business days. The closing date is day zero, and both periods start that day. Day 45 is not followed by a new 180-day period. Saturdays, Sundays, and holidays count, and neither date moves to the next business day.
A sale that closes July 1, 2026 must be identified by August 15, 2026, and day 180 is December 28, 2026. The individual return for that sale year is due April 15, 2027, which is later, so December 28 is the exchange deadline. When day 180 controls, 135 calendar days remain after the identification deadline.
| Event | Date |
|---|---|
| Sale closes (day 0) | July 1, 2026 |
| 45-day identification deadline | August 15, 2026 |
| Day 180 | December 28, 2026 |
| Unextended individual return due date | April 15, 2027 |
| Exchange deadline | December 28, 2026, because day 180 is earlier |
When is the exchange deadline earlier than day 180?
The exchange ends on day 180 or on the due date of the tax return for the year of the sale, including extensions, whichever comes first. A sale that closes October 18, 2026 must be identified by December 2, 2026. Day 180 is April 16, 2027, but the unextended individual return for 2026 is due April 15, 2027, so April 15 is the exchange deadline. Filing an extension can restore the days between that due date and day 180. Filing the return before its due date does not move the deadline to the filing date. Calendar-year partnership and S corporation returns are generally due March 15, or the next business day when March 15 is a weekend or holiday, which is earlier than an individual return. This calculator does not substitute that earlier due date. The note under your dates says which date controls.
How do you use this 1031 deadline calculator?
- Enter the sale closing date. Use the day the relinquished property transfers. That date is day zero, and both deadlines are counted from it.
- Read the 45-day identification deadline. The identification deadline is 45 calendar days after closing. Weekends and holidays count, and the date does not move to the next business day.
- Read the exchange deadline. The exchange deadline is the earlier of day 180 and the unextended individual tax return due date for the year of the sale. Filing an extension can restore days this calculator does not add. Filing the return before its due date does not move the deadline to the filing date.
- Match the window to a replacement property. Use the form on this page to ask for NNN properties that can close inside the dates you just calculated. Confirm both dates with your qualified intermediary before you rely on them.
How should a net lease buyer use this timeline?
Treat the identification date as the day the written list is due, not the day the search starts. Buyers replacing into a single-tenant net lease usually name up to three properties and keep a backup on the list. The form under the calculator asks for NNN properties that can close inside the window you just calculated, and it does not hide the dates. The wider rules — like-kind property, boot, and the qualified intermediary — are in the 1031 exchange guide, and current replacement inventory is on 1031 exchange NNN properties for sale. The full board is NNN properties for sale.
How does this 1031 exchange deadline calculator choose the dates?
It adds 45 calendar days to the sale closing date for identification, and it sets the exchange deadline to whichever comes first: day 180 or the unextended individual tax return due date for the year of the sale. Weekends count. Confirm the dates with your qualified intermediary.
What is a 1031 deadline calculator?
A 1031 deadline calculator counts two dates from the day the relinquished property closes. Identification is due 45 calendar days later. The exchange deadline is the earlier of 180 calendar days and the due date, including extensions, of the tax return for the year of the sale. This page uses the unextended individual due date. Calendar-year partnership and S corporation returns are generally due earlier. It is not tax or legal advice.
How are the 45-day and 180-day 1031 deadlines counted?
The sale closing date is day zero. Count 45 calendar days for the identification deadline and 180 calendar days for the full exchange period. Saturdays, Sundays, and holidays count, and there is no weekend grace. The exchange must be finished by day 180 or by the due date of the tax return for the year of the sale, including extensions, whichever comes first.
Why can the exchange deadline fall before day 180?
If day 180 lands after the due date of the return for the year you sold, that due date ends the exchange. Fourth-quarter sales are the usual case. This calculator uses the unextended individual due date, which is April 15 or the next business day when April 15 is a weekend or the DC Emancipation Day holiday. Filing an extension can give back the rest of the 180 days. Filing the return before its due date does not move the deadline to the filing date. Partnership and S corporation returns are generally due earlier than an individual return.
What counts as identifying a replacement property?
A written, signed description of the property, usually the street address or legal description, delivered by the identification deadline to the qualified intermediary or another person the rules allow. A phone call does not count. Most net lease buyers use the three-property rule: name up to three properties of any price, and include a backup. The 200% rule allows any number of properties if their combined fair market value is not more than twice what you sold. Name more than either rule allows and the 95% rule requires you to acquire at least 95% of the fair market value of everything identified. You can buy only a property that was on that written list, unless you receive the replacement property before the identification deadline, in which case that property is treated as identified.
What happens if a 1031 deadline is missed?
Miss either deadline and the exchange fails. Gain from the sale is taxable for the year of the sale. There is no appeal and no weekend grace. The practical defense is to identify backup properties in writing before day 45 and to start the replacement search before the sale closes. A federally declared disaster can postpone deadlines for affected taxpayers; that takes an official notice, which this calculator does not assume.
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