1031 Exchange Deadline & Document Planner
What dates and documents need to be confirmed before a deferred exchange can proceed?
Private browser calculationCalendar screen + document checklistCSV · project file · print
Method reviewed October 25, 2026 · All prefilled amounts, rates and dates are hypothetical examples. Replace them with supported project figures.
Build a decision you can explain.
Calculate standard deferred-exchange dates from the first relinquished transfer, keep an unknown tax-return deadline visible, and compare entered identification and receipt dates without inferring tax eligibility. Read the method and boundaries.
Import, save or print a project
Files stay on your device. Download a copy before leaving; inputs are not saved automatically.
Project files retain scenarios across the ten workbench models and share a private label. BRRRR and condo models can also share purchase, acquisition, construction and soft-cost inputs. Each model retains its own financing, cash and operating assumptions. A saved tool scenario restores its own values.
Enable JavaScript to calculate. The methodology and source notes remain available below.
A return due date can shorten the 180-day window
Separate hypothetical example: first relinquished transfer October 25, 2026. Day 45 is December 9, 2026 and day 180 is April 23, 2027. If the relevant return due date including valid extensions is entered as April 15, 2027, the standard modeled receipt deadline is April 15, eight days earlier than the 180-day outer date.
| Calendar item | Illustrative date |
|---|---|
| First transfer | 2026-10-25 |
| 45th day after transfer | 2026-12-09 |
| 180th day after transfer | 2027-04-23 |
| Entered return due date | 2027-04-15 |
| Earlier standard receipt date | 2027-04-15 |
April 15 is an example, not a due-date lookup for your taxpayer. A valid later filing extension cannot extend this standard calculation beyond day 180; special relief and qualification remain outside the planner.
Method, assumptions and DC source boundaries
These equations are our planning analysis. Agency sources explain legal or supervisory context; they do not validate a property, approve a lender request or supply the fictional rates and prices above. Method version 2026-10-25.4.
- This is a standard deferred-exchange calendar and record organizer, not a tax-eligibility or deferral calculation. IRS guidance excludes real property held primarily for sale; a fix-and-flip business cannot assume its inventory qualifies. Investment, business, personal/mixed-use and other facts require transaction-specific tax review.
- Day 45 and day 180 are counted after the first relinquished-property transfer using calendar dates. For multiple relinquished properties in the same deferred exchange, the regulation uses the earliest transfer. A planned date is only a scenario; recalculate from the actual qualifying transfer.
- The standard receipt deadline is the earlier of day 180 and the relevant tax-return due date, including valid extensions. Enter the due date for the taxable year of the transfer; no taxpayer type, fiscal year, filing extension or due date is inferred. Without it, the tool shows day 180 as an outer date and leaves the final deadline unresolved.
- Date arithmetic does not apply weekend, holiday, disaster, military, reverse-exchange or other special adjustments or relief. Confirm the actual applicable cutoff and any relief with the adviser and intermediary; these dates do not create an extension or reminder service.
- Entered identification and receipt dates are only compared with the modeled calendar. They do not validate a signed identification, delivery recipient/method, property description, identification limits, actual or constructive receipt of proceeds, related parties or intermediary qualification. Property received within the identification period has specific identification treatment under the regulation; an empty identification-date field alone does not resolve that case.
- No basis, gain, boot, debt replacement, reinvestment requirement, state/DC tax, reporting result or tax savings is calculated. Keep original agreements, transfer/receipt evidence, identification records and return-date support with professional review. All sample dates are fictional.
Evidence to confirm
- Like-kind exchanges: real estate tax tipsInternal Revenue Service · Context reviewed October 25, 2026
- 2025 Form 8824 instructions: deferred exchange requirementsInternal Revenue Service · Context reviewed October 25, 2026
- 26 CFR §1.1031(k)-1: deferred exchange timing and identificationOffice of the Federal Register / US Treasury · Context reviewed October 25, 2026 · Current regulatory text reviewed October 25, 2026; this planner does not apply special relief, validate documents or determine tax qualification
- Publication 544: sales and other dispositions of assetsInternal Revenue Service · Context reviewed October 25, 2026
Keep actual quotes, leases, tax/closing calculations, approval records and release conditions with your project. No automatic entitlement, valuation, savings or funding outcome is represented.