1031 Exchange Timeline Tool

A §1031 like-kind exchange defers capital gains tax when you sell investment property and buy a replacement. The IRS enforces strict deadlines: you must identify replacement properties within 45 days and close on one within 180 days of selling. Missing either deadline collapses the exchange and triggers the tax. Track your exact dates here.

Relinquished Property Sale Date

Sale Price ($)

Original Purchase Price ($)

Accumulated Depreciation ($)

Replacement Property Value (target) ($)

Deferred Tax Summary

Gain on Sale

Depreciation Recapture (25%)

Long-Term Cap Gains (20%)

Total Tax Deferred by Exchange

Taxable "Boot" (if under-replaced)

Use a qualified intermediary (QI) — you cannot touch the sale proceeds. The QI holds the funds between sale and purchase. Three-property rule: identify up to 3 replacement properties. 200% rule: identify any number up to 200% of relinquished value.