Broker Check

Exchange Timelines

There are two important deadlines for a 1031 exchange; if either is missed the exchanged will be disqualified resulting in taxes due on the relinquished property. The deadlines are the identification and closing dates of the replacement property.

  • 45-Day Identification Rule: The replacement property must be identified within 45 days from the sale of the original property. 
  • 180-Day Acquisition Rule: The replacement property must be acquired within 180 days from the sale of the original property.