1031 exchange deadline tables, 2026 and 2027

Why this matters

Under the IRS like-kind exchange rules, the 45-day and 180-day periods are counted in calendar days and are not extended when they land on a weekend or holiday. A deadline on a Saturday is due that Saturday. Identification must be delivered in writing by the deadline, and a closing must be complete by day 180. If the people you depend on to execute, your qualified intermediary, escrow, title, and lender, are closed on the deadline day, your real working deadline is the business day before. These tables exist so you can see that in advance and plan the closing date accordingly.

The weekday rules

Forty-five days always advances the day of the week by three; one hundred eighty days advances it by five. That produces four simple rules worth memorizing. Close on a Wednesday and your identification deadline is a Saturday. Close on a Thursday and it is a Sunday. Close on a Monday and your 180-day closing deadline is a Saturday. Close on a Tuesday and it is a Sunday. Federal holidays add further dates on top of these, listed below.

The year-end trap: tax filing can shorten your 180 days

The exchange must be completed by the earlier of 180 days or the due date of your tax return for the year you sold. For calendar-year filers, that means 2026 sales closing after October 17, 2026 run past the April 15, 2027 filing date, and 2027 sales closing after October 20, 2027 run past the April 17, 2028 date. In both cases you keep the full 180 days only by filing an extension. Confirm the mechanics with your tax advisor before a late-year sale.

Method and sources

Deadlines were computed as straight calendar-day addition from each closing date, which is how the periods run under the IRS like-kind exchange rules. Federal holidays are the observed dates on the OPM federal holiday schedule. The computation covers all 730 closing dates in 2026 and 2027. This page is general information, not tax or legal advice; disaster-relief extensions can apply in federally declared situations, and your facts may differ, so confirm dates with your qualified intermediary and tax advisor.

If the financing side of your exchange is the risk, a lender that cannot close inside the window, our guides on how a 1031 exchange works and 1031 bridge financing cover the fix, and you can send us your dates for a direct read on whether the timeline is safe.