45/180 Day Calculator

The time requirements in a tax deferred exchange are very specific. From closing on the sale of the relinquished (sale) property, an Exchanger must:

  • Properly identify potential replacement properties within 45 calendar days (the”Identification Period”), and
  • Close on the replacement properties within 180 calendar days of the relinquished property sale or the due date (including extensions) for the Exchanger’s tax return for the taxable year in which the relinquished property was transferred, whichever is earlier (the “Exchange Period”).

Closing date of Relinquished Property:

Enter Date of Close:
45th Day:
180th Day: