45/180 Day Exchange Calculator

To successfully complete a 1031 exchange, the Exchanger must meet two crucial deadlines:

• Identification Period (45 Days): Within 45 calendar days of transferring the first Relinquished Property, the Exchanger must identify the Replacement Property they intend to acquire.

• Exchange Period (180 Days): The Exchanger must complete the purchase of the Replacement Property within the earlier of:

  • 180 calendar days after transferring the first Relinquished Property, or

  • The due date (including extensions) of the Exchanger’s tax return for that year.

These deadlines are strictly enforced and cannot be extended—even if they fall on a weekend or holiday. However, in certain cases, the Exchanger may qualify for a disaster extension of up to 120 days under Rev. Proc. 2007-56.