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Free tool · The CREE Course, Chapter 6

1031 exchange deadlines

Enter the day your sale closes. You get the day-45 identification deadline and the last day to close, with the tax-return rule that can cut the 180 days short.

  1. Day 0Saturday, October 10th, 2026The sale closes. The clock starts.Today
  2. Day 45Tuesday, November 24th, 2026Identify the replacement property, in writing, to your qualified intermediary.45 days from today
  3. Day 180Thursday, April 8th, 2027Last day to close on the replacement property.180 days from today

Identifying property: use one rule

  • Three-property rule: up to three properties, of any value.
  • 200% rule: more than three, if together they are worth no more than twice what you sold.
  • 95% rule: more than that, and you must buy at least 95% of the total value you identified.

The deadlines count calendar days and do not move for weekends or holidays. This explains the general rules; it is not tax advice. Confirm every date with your qualified intermediary and tax adviser. CRE Room members can download the 1031 checklist from the Library.