1031 Exchange Deadline 2027 Tracker Calculator
Track 1031 exchange deadlines 2027 — 45-day ID + 180-day closing. Critical timing for tax-deferred real estate exchange.
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1031 Mechanics
Sell investment property. Defer capital gains + depreciation recapture by reinvesting in like-kind property. Strict timing critical.
45-Day Identification
Identify replacement property in writing within 45 days. Up to 3 properties OR unlimited if total value ≤200% of relinquished.
180-Day Close
Close on replacement within 180 days OR by tax filing deadline (whichever first). No extensions for missed deadlines.
Qualified Intermediary Required
Cannot touch sale proceeds. QI holds funds. Disbursement only at replacement closing. Required by IRS — no exceptions.
Source: irs.gov Section 1031 Like-Kind Exchange rules. Last updated: May 2026.