The 1031 Exchange Institute

Welcome to The 1031 Exchange Institute™. The 1031 Exchange Institute is your complete online resource for 1031 exchange, 1033 exchange, 1034 exchange, 721 exchange, 453 installment sale and 121 exclusion information.  Information will also be provided regarding Self-Directed IRAs, including Traditional IRAs, ROTH IRAs, SEP-IRAs and SIMPLE IRAs. 

The 1031 Exchange Institute is dedicated to educating and informing real estate investors and their advisors on the benefits of 1031 tax-deferred exchanges and other tax deferred and tax exlcusion strategies so they can make better informed investment decisions.

1031 Exchange Deadlines

1031 exchange strategies have very specific deadlines or due dates that consist of the 45 day identification deadline or ID period, and the 180 day 1031 exchange period during which the 1031 exchange must be completed.  1031 exchange due dates can not be extended under any circumstances.

Start Date for Deadlines

The 45 day ID period and the 180 day exchange period both start running at the closing of the first relinquished (sale) property.  The first day of both due dates or periods would be October 2nd if the relinquished property closed on October 1st. 

45 Day ID Period

The real estate investor has exactly 45 calendar days to indentify his or her replacement properties to the 1031 exchange Qualified Intermediary.  The identification can be changed at any time during the 45 day period, but can not be changed or altered at any time after the 45 day period has elapsed.

180 Day Exchange Period

Real estate investors have an additional 135 calendar days beyond the 45 day ID period, for a total of 180 days, during which they must complete the 1031 exchange by acquiring all of the replacement properties. 

Calendar Days

The deadlines are both calendar day deadlines, which means that the real estate investor has exactly 45 calendar days and exactly 180 calendar days.  The deadlines are not extended for weekends or holidays.