Planning a sale
Bring your sale, debt and timing questions together before the property transfers.
Start my planning inquiry →1031 exchange timeline
See your 45-day and 180-day 1031 calendar dates.
Enter the date your sale actually closed. See the two calendar dates, then confirm the applicable deadlines with your CPA and qualified intermediary.
Start with the completed sale
Use the actual date the property transferred. If your sale has not closed, start with the planning steps below.
Day 45 calendar date—Identification period
Day 180 calendar date—Exchange period maximum
Enter a completed closing date to see both calendar dates.
Your acquisition deadline can be earlier. Receive the replacement property by the earlier of Day 180 or the applicable federal tax-return due date, including extensions. Confirm that date with your CPA and qualified intermediary. These calendar counts do not establish eligibility or confirm that a deadline remains open.
Calendar days are added without shifting weekends or holidays. Today is measured in U.S. Central time. This tool does not apply special relief or calculate your tax-return due date.
Educational content by MAG Capital PartnersPlanning contact: Daniel CastañedaEducational sources checked September 25, 2026; transaction-specific tax review is separate.
Assemble the exchange team
Engage a qualified intermediary before closing. Confirm title and taxpayer identity, estimate sale proceeds and debt payoff, and begin comparing replacement options with tax, legal, and investment advisers.
The relinquished property transfers
In a typical deferred exchange, sale proceeds are directed to the qualified intermediary under the exchange arrangement. The 45-day identification period and 180-day exchange period begin at the same time.
Identify replacement property in writing
The identification must clearly describe the replacement property, be signed, and be delivered to a permitted exchange party on time. A late or informal list is not a substitute for a compliant identification.
Receive the replacement property
Close by the earlier of the 180th calendar day or the federal tax-return due date, including extensions, for the year of the sale. Financing and diligence need to fit inside that window.
A practical pre-closing checklist
Write down these facts before the clock starts.
- Expected sale price and closing date
- Adjusted tax basis and estimated gain
- Debt payoff and expected net proceeds
- Replacement value and the planned mix of debt and added cash
- Qualified intermediary and exchange agreement
- Replacement-property shortlist, backup options, and financing path
Estimate sale equity and a conservative replacement target →
Compare replacement borrowing and additional cash →
Confirm the rules and your next numbers
IRS Instructions for Form 8824 ↗Special relief can apply in limited circumstances, including certain federally declared disasters. Do not assume a deadline is extended without transaction-specific confirmation.
Before the sale closes
Do not let Day 45 become the first day you compare properties.
Share your expected sale price and remaining debt. We will help organize the questions to take to your qualified intermediary, tax adviser, and investment team.