1031 Exchange Timeline

Two deadlines kill 1031 exchanges: the 45-day identification window and the 180-day completion window. Drop your sale close date and see your calendar. Educational only — work with a Qualified Intermediary.

Your relinquished property

Replacement requirements

Sale proceeds (rough net)$275,250
Min replacement value (defer all tax)$425,000
Min replacement debt$120,000
If 200% rule — total ID cap$850,000

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Why you need a QI

If sale proceeds touch your bank account, the exchange is dead. A Qualified Intermediary holds the funds and disburses to the replacement closing — that is the entire reason QIs exist.

The three identification rules

3-property: identify up to 3, no value cap. 200%: identify any number, total ≤ 2× sale. 95%: identify any number, must close on 95% of identified value.

Form 8824 + your CPA

Reported on Form 8824 with your return. Mistakes are expensive — always loop in a CPA who has done 1031s before.

— Other tools in the suite

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