IRC §1031 Exchange Timeline
45-day identification and 180-day acquisition deadlines from the relinquished-property sale-close date.
Example
You enter
- Sale-close date of relinquished property (YYYY-MM-DD) 2026-03-01
You get
- 45-day identification deadline 2026-04-15
- 180-day exchange-close deadline 2026-08-28
Details, formula, and sources
Flags the April-15 / 180-day interaction.
45-day identification deadline = sale_close + 45 calendar days. 180-day exchange deadline = sale_close + 180 calendar days. Earliest replacement deadline = min(180-day, tax-return due date for the year of the sale).
26 USC 1031 (Internal Revenue Code §1031). Treas. Reg. §1.1031(k)-1(b).
26 USC free at uscode.house.gov. Treas. Reg. free at ecfr.gov.
Estimate. Lender governs final underwriting and rate / fee disclosure. Appraiser governs the appraised value. State law and the agency's program guidelines may impose stricter limits than the published thresholds.
Field names used by the API: sale_close_iso, identification_deadline_iso, exchange_deadline_iso
- Day count calendar days from sale-close (close day not counted, day 1 = next day)Treas. Reg. §1.1031(k)-1(b)
- Tax-return due date April 15 of the year after the sale (the tile uses the un-extended date)the taxpayer's return-due date includes extensions; if extended, 180-day governs