Your Sale Details
The date your relinquished property officially closed escrow
Used for the boot calculator below
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Missing the 45-day identification deadline means your exchange fails with no exceptions. The IRS does not grant extensions for any reason, including natural disasters (unless the IRS itself announces relief).
Week-by-Week Action Plan
IRS Identification Rules
3-Property Rule
Identify up to 3 replacement properties of any value. Most common approach. You must close on at least one identified property by Day 180.
200% Rule
Identify any number of properties, but combined fair market value cannot exceed 200% of the relinquished property's sale price. Useful for optionality.
95% Rule
Identify any number of properties at any value, but you must close on 95% of the total identified value by Day 180. Rarely used — very strict requirement.
Boot Calculator — Taxable Amount If You Don't Reinvest All Proceeds
This tool is for planning purposes only. Consult a qualified intermediary (QI) and your tax advisor before executing a 1031 exchange. IRS rules are complex and fact-specific.