Find your IRS 45-day and 180-day deadlines instantly.
Under IRC Section 1031, you must identify replacement property within 45 days and close within 180 days of selling your relinquished property. Enter your sale closing date to see your exact deadlines.
Enter the date your relinquished property sale closes (or will close).
A land broker in Texas sells a 200-acre ranch on March 1, 2026 for $1.2M. Using this calculator, they instantly see:
The broker uses these dates to coordinate with their QI, title company, and buyer's agent — ensuring no deadline is missed and the tax deferral stays intact.
You have exactly 45 calendar days from the sale of your relinquished property to identify potential replacement properties in writing.
You must close on the replacement property within 180 calendar days of the sale, or by your tax return due date — whichever comes first.
You may identify up to three properties as potential replacements regardless of their value, or more under the 200% or 95% rules.
A 1031 exchange (also called a like-kind exchange) allows you to defer capital gains taxes when you sell an investment property and reinvest the proceeds into a similar property, as defined under IRC Section 1031.
You have exactly 45 calendar days from the sale of your relinquished property to formally identify potential replacement properties in writing to your Qualified Intermediary.
You must close on the replacement property within 180 calendar days of the sale, or by your tax return due date — whichever comes first.
Under the 3-Property Rule, you may identify up to three properties regardless of their value. Under the 200% Rule, you can identify more than three if their total value doesn't exceed 200% of the relinquished property's value.
Part of the Land Broker Toolkit — free tools for land professionals.