*45 Day Deadline: You must identify your potential like-kind replacement properties to your qualified intermediary no later than midnight of the 45th calendar day following the close of the relinquished property sale transaction.
*180 Day Deadline: You must complete your 1031 Exchange transaction, which includes the conveyance of title to all of your like-kind replacement properties that you intend to acquire, no later than the earlier of
1) Midnight of the 180th calendar day following the close of the relinquished property sale transaction, or
2) The due date of your Federal income tax return for the tax year in which the relinquished property was sold, including any extensions of time to file.