1031 Exchange Timeline Tracker | Strategy #36

Critical 1031 Exchange Deadlines

A successful 1031 exchange requires strict adherence to two non-negotiable deadlines. Missing either deadline disqualifies the entire exchange, resulting in immediate capital gains recognition.

45
Days
Identification Period

180
Days
Exchange Period

Enter Your Exchange Details

Start by entering your relinquished property sale date

Relinquished Property Sale Date

Date you closed on selling your property

Sale Price

Total sale amount (for 200% rule tracking)

Client / Property Name

For your records

Qualified Intermediary

Name of your QI company

1031 Exchange Timeline

On Track

Sale Date

—

Day 45

—

Day 180

—

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Identification Deadline

—

Submit written identification of replacement properties to your QI. Must be signed and dated.

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Exchange Deadline

—

Close on replacement property and receive title. No extensions available.

Replacement Property Identification

You must follow ONE of these three rules:

3-Property Rule

Identify up to 3 properties regardless of value

200% Rule

Any number, total ≤ 200% of sale price

95% Rule

Any number if you acquire 95%+ of value

Exchange Checklist

Qualified Intermediary Engaged

QI must be in place BEFORE sale closes. Cannot use agent, attorney, or related party.

Exchange Agreement Signed

Written agreement with QI establishing the exchange.

Proceeds Transferred to QI

All sale proceeds must go directly to QI—never touch the funds.

Properties Identified in Writing

Written identification signed and delivered to QI within 45 days.

Replacement Property Acquired

Title received within 180 days of sale.

Equal or Greater Value

Replacement property value ≥ relinquished property to defer all gain.

Equal or Greater Debt

New mortgage ≥ old mortgage to avoid "mortgage boot."

⚠️ Critical Reminders

No extensions: These deadlines cannot be extended for any reason except federally declared disasters
Weekends count: If deadline falls on weekend/holiday, it does NOT extend to next business day
Written identification required: Must be signed, dated, and delivered to QI by midnight on Day 45
Like-kind requirement: Both properties must be held for investment or business use (not personal residence)

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IRC References

§1031 Like-Kind Exchanges • §1031(a)(3) 45/180 Day Requirements • Reg. 1.1031(k)-1 Deferred Exchanges • Rev. Proc. 2000-37 Safe Harbors

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