45-day identification period

The window in a 1031 exchange for identifying replacement properties in writing. Starts the day the relinquished property sells. No extension for holidays or weekends.

Taxes & insurance · Updated September 2026

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Part 1 of 4

Why a seller cares

Forty-five days from the sale to name the replacement, in writing, with no extensions for weekends or holidays. It is the deadline that fails most exchanges, because the search starts late.

Part 2 of 4

A simple example

Your rental closes on a Friday. Day 45 falls on a Sunday six weeks later, and the identification letter has to be delivered by then, not Monday.

45-day identification period: a simple example
What happensWhat follows
Identification delivered on day 44The exchange continues
Delivered on day 46The exchange fails; the gain is taxed
Identified properties all fall throughNo new names after day 45; the exchange fails

Forty-five calendar days, in writing, no exceptions.

Part 3 of 4

What people get wrong

That a verbal identification to the intermediary counts. It has to be written, signed and delivered.

Part 4 of 4 · where to read next

Where it appears in the sale

What a definition is, and what it isn't

Keighbor is a software company, not a law firm, brokerage, or tax adviser. This is general information, not legal, tax, financial, or real estate advice about your sale. Your situation may differ. Before acting on a contract, disclosure, title, tax, or pricing question, ask an appropriately licensed professional in your state.

Written and researched by Keighbor Research · drawn from the reference glossary · how we research and check what we publish

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