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IRC § 1031(a)(3) Compliance • Tax Year 2026

1031 Exchange Timeline Tracker

Monitor strict 45-day property identification and 180-day purchase closing deadlines with live countdown clocks and calendar sync.

Relinquished Property Parameters

Treas. Reg. § 1.1031(k)-1
Active Cycle
Presets:
USD ($)
$
USD

Section 1031 Exchange Roadmap

Day 0 • Closing Recorded
Oct 24, 2026

Deed recorded; sale proceeds transferred to Qualified Intermediary (QI) escrow.

Day 45 • Identification Deadline
Dec 08, 2026 (Midnight)

Replacement properties must be formally signed and submitted to the QI in writing.

Day 180 • Final Purchase Closing
Apr 22, 2027 (Midnight)

Title must be acquired and funds disbursed by the QI for replacement properties.

45-Day ID Window Countdown
45 Days
Deadline: Dec 08, 2026
45-Day ID Clock
45d
Remaining to ID
180-Day Close
180d
Remaining to Close
Relinquished Sale: Oct 24, 2026
45-Day ID Deadline: Dec 08, 2026
180-Day Close Deadline: Apr 22, 2027
Safe Harbor: 3-Property Rule

How Section 1031 Like-Kind Exchanges Work

Section 1031 of the Internal Revenue Code allows real estate investors to defer capital gains tax, net investment income tax (NIIT), and depreciation recapture taxes by reinvesting the proceeds from the sale of business or investment property into 'like-kind' replacement real estate.

45

45-Day Identification Period

Deliver unambiguous written identification to your Qualified Intermediary by midnight on Day 45.

180

180-Day Exchange Period

Complete settlement and acquire title to replacement property within 180 calendar days.

⚠️

No Weekend Extensions

Deadlines are strict calendar days and do NOT roll over to Monday if falling on weekends.

Frequently Asked Questions

IRC Section 1031 Timeline FAQs

What are the two critical deadlines in a Section 1031 like-kind exchange?

Under IRC § 1031(a)(3), there are two strict statutory deadlines: 1) The 45-Day Identification Period, in which the investor must formally identify replacement properties in writing by midnight of the 45th calendar day; and 2) The 180-Day Exchange Period, in which the investor must acquire and close title on the replacement properties by midnight of the 180th calendar day.

Does the 45-day or 180-day deadline get extended if it falls on a weekend or holiday?

No. Unlike other tax filing deadlines, Section 1031 deadlines are strictly calendar days. Under Treasury Regulations § 1.1031(k)-1(b)(2), there are no automatic extensions for weekends or holidays. The only exception is a federally declared disaster area via an IRS disaster notice.

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