Estimate key deadlines for forward or reverse 1031 exchanges, including EAT parking arrangement timelines, and compare replacement value and equity reinvestment.
Key Exchange Deadlines
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Enter the relinquished closing date and replacement assumptions to estimate the identification and receipt deadlines.
Tap an example to prefill the calculator with sample values.
Full-value replacement
Higher replacement value with return extended
A simple forward exchange case where the buyer is mostly checking the calendar and whether value and equity replacement stay intact.
Result: The exchange stays inside both calendar windows and avoids obvious value or equity shortfalls under this simplified screen.
Potential boot pressure
No extension and lower replacement value
Useful for seeing how an unextended return can shorten the effective exchange window while lower value and cash reinvestment create boot risk.
Result: Without an extension, the tax-return due date can become the real receipt deadline, and lower value or equity reinvestment can create taxable boot exposure.
Reverse with EAT parking
Buy replacement first via parking arrangement
A reverse 1031 exchange where the EAT acquires the replacement property on March 1, then you must identify and sell the relinquished property within the standard 45/180-day windows.
Result: The EAT parking arrangement under Rev. Proc. 2000-37 gives you 180 days to complete the exchange. The identification deadline and sale deadline both run from the acquisition date.
Reverse exchange — tight timeline
No EAT, no extension, buy first
A reverse exchange without a formal parking arrangement and without extending the tax return. This can compress both the identification and receipt windows significantly.
Result: Without an EAT or extension, you face tighter deadlines and more complexity. The IRS may not recognize the exchange without a qualifying parking arrangement.