1031 Exchange Timeline & Boot Calculator
Calculate 1031 exchange deadlines and potential taxable boot. Track 45-day and 180-day requirements.
How it works
1031 exchanges have strict deadlines: 45 days to identify replacement property, 180 days to complete exchange.
Example
Sell 4/1, identify by 5/16 (45 days), complete by 9/28 (180 days).
FAQ
What properties qualify for 1031 exchanges?
Investment and business-use real estate qualify. Primary residences and vacation homes used personally don't qualify unless they meet specific rental requirements.
What are the key 1031 exchange deadlines?
45 days to identify replacement properties and 180 days to complete the purchase. Both deadlines start from the closing date of the sold property.
Do I have to buy a more expensive property?
To defer all taxes, yes. The replacement property must equal or exceed the sale price, and you must reinvest all proceeds. Any cash received ("boot") is taxable.
Can I do multiple 1031 exchanges?
Yes, there's no limit. You can keep exchanging properties indefinitely, continuing to defer taxes until death when heirs receive stepped-up basis.
What happens if I can't find replacement property?
The exchange fails and you owe capital gains tax on the sale. This is why having backup properties and working with experienced intermediaries is crucial.