The two exchange clocks
For a standard deferred exchange, identify replacement property within 45 days after transfer. Complete receipt by the earlier of day 180 or your applicable tax return due date, including extensions. See the IRS Form 8824 instructions.
How this calculator works
It adds calendar days to the transfer date and compares the 180-day limit with the return deadline you enter. Dates use calendar arithmetic, so daylight-saving changes do not add or remove a day.
Before using the result
The example return date is not selected for your filing status. This tool does not determine eligibility, handle reverse exchanges, or apply special disaster relief. Confirm the result before acting.
Frequently Asked Questions (FAQ)
Which date starts the calculation?
Enter the date you transferred the relinquished property.
Why can completion be earlier than day 180?
The applicable tax return deadline can shorten the exchange period.
Does it automatically extend a deadline?
No. Enter any applicable extension yourself; special relief is not modelled.
Are my dates uploaded?
No. Calculation and copying happen in your browser.
