Benefits > 45/180 Day Calculator

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 reliquished property was tranferred, whichever is earlier (the "Exchange Period")

Without taking into consideration an Exchanger's potential tax filing date restriction and based upon the closing date submitted, the 45-day Identification Period and 180-day Exchange Period deadlines are shown below: Enter the date the relinquished property (sale) was closed:

Month:
Day:
Year:

Your 45-day Identification Period ends on midnight of:
Your 180-day Exchange Period ends on:

Old Republic Exchange expressly disclaims any responsibility for any failure to comply with the time limitations for identifying replacement property contained in IRC Section 1031(a) (3) and in Treasury Regulations Section 1.1031. It is the sole responsibility of each Exchanger to make such identification in a timely manner and to verify the accuracy of any time deadlines.

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