1031 Exchange Deadline Calculator
Enter the closing date of the property you sold. You get the 45-day identification deadline, the exchange deadline — 180 days or your tax return due date, whichever is earlier — the days remaining, and a simple timeline.
This is not tax or legal advice. Confirm these dates with your qualified intermediary.
See NNN properties that fit this timeline
How do you count the 45-day and 180-day deadlines?
The closing date is day zero. Add 45 calendar days to get the identification deadline, and 180 calendar days to get the full exchange period. 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. Weekends count on both clocks.
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, whichever comes first. A sale that closes October 18, 2026 has a day-180 date of 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. Partnership and S corporation returns are generally due earlier than an individual return. The note under your dates says which date controls.
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.
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.
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. You can buy only a property that was on that written list.
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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