클로징 날짜 하나로 계산하는 1031 기한

Exchange Timeline

• Relinquished Property Closing Date

필드 이름은 계산기의 영어 인터페이스에 표시되는 그대로 보여 드립니다.

• 45-Day Identification Deadline
• 180-Day Exchange Deadline
• Relinquished Property Sale (Day 0)
• Identification Window
• Exchange Window
• Days Left to Identify (from today)
• Days Left to Close (from today)

45-day identification period

The window to name possible replacement properties in writing: 45 calendar days after the relinquished property closes (IRS rules, 2026). Weekends and holidays count, and the deadline does not move if it lands on one. This calculator counts forward from your closing date and shows how many days remain from today.

180-day exchange period

The deadline to close on the replacement property: 180 calendar days after the relinquished property closes (IRS rules, 2026), or your tax return due date for that year if earlier. The 45-day window runs inside it, not before it. This calculator shows the 180-day date and days left; the tax-filing limit is not applied.

Relinquished property

The property you sell to start the exchange. Its closing date is Day 0, and both deadlines are counted from that date, not from the listing or contract date. Entering the actual recorded closing date is what makes the deadlines in this calculator line up with the ones your qualified intermediary tracks.

Replacement property

The like-kind property you buy to complete the exchange. It must be identified within the identification window and acquired within the exchange window. Buying a property that was not properly identified, or closing late, generally means the gain on the sale is taxed as in an ordinary sale.

Calendar days

Every day on the calendar, including weekends and federal holidays, with no business-day adjustment. Exchange deadlines are counted this way and are not extended when they fall on a Saturday, Sunday or holiday. This calculator counts calendar days, so a deadline shown on a weekend is the actual deadline.

Tax-filing due date

The due date of your federal income tax return for the year the relinquished property was sold. If that date comes before day 180, it becomes the exchange deadline unless you file an extension. This matters mostly for sales late in the year. This calculator does not apply this limit, so check it separately.

Qualified intermediary

An independent party that holds the sale proceeds between the sale of the old property and the purchase of the new one, and receives the written identification of replacement properties. If the seller takes control of the cash, the exchange can fail. Intermediaries track the same deadlines this calculator estimates, and their dates govern.

1031 exchange

A swap of investment or business real estate for other like-kind property under Section 1031 of the Internal Revenue Code. When the rules are followed, the gain on the property sold is postponed rather than taxed in the year of sale. Missing either deadline this calculator shows generally ends the deferral.

Estimates only. The IRS 45-day and 180-day periods run on calendar days from the closing of the relinquished property, with no extension for weekends or holidays. The 180-day period can also be limited by your tax-filing due date. Confirm dates with a qualified intermediary.

계산기 결과는 이해를 돕기 위한 추정치이며, Loan Estimate(대출 견적서), 사전 승인 또는 신용 제공이 아닙니다.