Calculate your 45-day and 180-day 1031 deadlines
Enter the date your relinquished property transferred to calculate key dates for a standard deferred exchange, then organize potential replacement properties. No account is required to try it.
Part of the Seller Money Center
Calendar downloads
After the deadlines calculate, download the same multi-event calendar in a standard, Google Calendar, or Outlook-labeled file.
1. Exchange setup
2. Transfer and return dates
Botway does not guess a return due date from taxpayer type or filing status.
Practical preparation checklist
- Engage a qualified intermediary before transfer where the structure requires it
- Confirm the legal transfer date and earliest controlling date
- Identify replacement property in a signed writing with a recognizable description
- Send the identification to an appropriate exchange party and retain proof
- Confirm which three-property, 200%, or 95% pathway may be relevant
- Retain the final identification and any timely written revocations
- Track the earlier exchange deadline and acquisition dates
- Confirm the return due date and any valid extension with a tax adviser
- File Form 8824 with the applicable federal return
Educational and organizational only; not legal or tax advice. Botway does not determine eligibility, legal transfer dates, return due dates, valid extensions, like-kind status, written-identification validity, timely delivery, exchange completion, or disaster-relief eligibility, and does not act as a qualified intermediary. Confirm every deadline and record with a qualified intermediary and qualified tax adviser before relying on it.
How the calculator works
Both periods begin on the earliest controlling transfer date entered and run concurrently. The tool adds 45 calendar days for identification and 180 calendar days for the statutory exchange date. If you enter an earlier applicable federal return due date, that earlier date becomes the estimated exchange deadline. It does not move dates for weekends or holidays, guess return dates, or apply disaster relief.
Official sources
- Internal Revenue Code §1031
- 26 CFR §1.1031(k)-1
- 2025 Instructions for Form 8824
- IRS like-kind exchange guidance
- IRS tax relief in disaster situations
Frequently asked questions
When is my 1031 identification deadline?
For the standard deferred workflow supported here, the planning date is 45 calendar days after the controlling transfer date. Confirm the legal transfer date and deadline with your qualified intermediary and tax adviser.
Is the closing date Day 0 or Day 1?
The regulation describes the deadline as the 45th day after transfer. The calculator adds 45 calendar days to the entered transfer date and does not count transfer as Day 1.
Do the 45-day and 180-day periods run at the same time?
Yes. Both begin from the controlling transfer date. Day 45 does not restart the 180-day period.
Can the exchange period be shorter than 180 days?
Yes. The exchange period ends on the earlier of Day 180 or the applicable federal return due date, including valid extensions. This tool never guesses that return due date.
What if a deadline falls on a weekend or holiday?
The calculator does not move it. Do not assume the next business day applies; confirm timing and delivery requirements professionally.
Does disaster relief extend my deadline?
Some current IRS relief may affect time-sensitive acts for covered taxpayers, but this tool never applies relief automatically. Verify the specific declaration and guidance immediately.
How many replacement properties can I identify?
The regulation provides alternative pathways commonly called the three-property, 200%, and 95% rules. The tracker organizes entered facts but does not validate an identification or advise which pathway to rely on.
Does adding a property to this tracker identify it?
No. It does not create, sign, deliver, validate, or submit a written identification.
What is the 200% rule?
When more than three properties are identified, one pathway compares aggregate identified-property FMV at the prescribed time with 200% of aggregate relinquished-property FMV. Tracker results are based only on uncertified user-entered values.
Can I rely on the 95% rule before buying the properties?
No conclusion should be drawn before acquisition information exists. The tracker only displays a threshold analysis after entered receipt FMVs are available and still requires professional review.
Can I use the calculator without an account?
Yes. Deadline calculation, property tracking, rule analysis, calendar download, printing, and export work as a guest. Guest tracker data is device-only temporary storage.
Does creating an account create a Botway Inquiry?
No. Account creation and account saving are product actions. An Inquiry is created only after an explicit service request or email-package request.
Does the calendar satisfy an IRS requirement?
No. It is an organizational calendar only and does not identify property, deliver a notice, structure an exchange, or prove completion.
Is this legal or tax advice?
No. It is an educational deadline and recordkeeping organizer. Confirm all dates, eligibility, identification, relief, and reporting with a qualified intermediary and qualified tax adviser.
What this covers
- What it answers
- Calculate the 45-day identification and 180-day exchange deadlines and track replacement-property rules.
- Who it is for
- Sellers and landlords alike.
- What it does not cover
- Legal, tax, and accounting advice. The result is an estimate for illustration.