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1031 exchange deadline calculator

Day 45 to identify, and the end of the exchange period: day 180, or the tax-return due date if that comes first. Same rules Regent applies to every file.

The closing date of the sale. With more than one relinquished property, use the earliest.

Calendar-year filers. The due date sets the latest the exchange can run.

Enter a valid transfer date to see both deadlines.

How the dates work

Count from the transfer. Don't count weekends out.

Both periods start on the date the relinquished property transfers, normally the closing date. Day 45 is 45 calendar days later. The exchange period ends 180 calendar days after the transfer, or on the due date (with extensions) of the exchanger’s tax return for the year of the transfer, whichever is earlier. With more than one relinquished property, the clock starts at the earliest transfer.

Neither period moves for a weekend or a holiday. A presidentially declared disaster can postpone them under IRS guidance; check the current relief for the area.

The return due date

When a late-year sale loses days.

Transfer dateDay 45Day 180Individual return dueExchange period ends (no extension)
June 2, 2026July 17, 2026November 29, 2026April 15, 2027November 29, 2026
October 1, 2026November 15, 2026March 30, 2027April 15, 2027March 30, 2027
November 20, 2026January 4, 2027May 19, 2027April 15, 2027April 15, 2027
December 15, 2026January 29, 2027June 13, 2027April 15, 2027April 15, 2027
For a partnership, multi-member LLC or S corporation, the return is due March 15, so the cutoff starts biting for transfers after mid-September. Filing an extension restores the full 180 days.

Straight answers

Questions about 1031 deadlines

Is the closing day day 0 or day 1?
The transfer date is day 0; the next day is day 1. Day 45 is the 45th day after the transfer.
What if day 45 is a Sunday?
It is still day 45. The identification must be delivered by the end of that day.
Can the 45 days be extended?
Only by disaster relief the IRS announces. Otherwise there is no extension, and missing day 45 ends the exchange.
Does filing an extension really add time?
It can. The exchange period ends at the earlier of day 180 and the return's due date including extensions, so an extension lets the full 180 days run.
How does Regent use this?
Regent computes these dates on every file, assumes the earlier due date until staff confirm who files, and reminds the exchanger and your processor on your schedule. See deadline tracking.

This calculator is for information only and is not tax or legal advice. Confirm deadlines with the exchanger’s tax advisor and your qualified intermediary.

Keep going

Doing this for every client?

Regent runs these dates on every file you hold, with reminders on your schedule.

Your team has a direct line to ours.