Your 45th day is:
Exchanger's are required to identify their potential replacement properties within 45 days after the close of the relinquished property.
Your 180th day is:
The Exchanger must also close on the replacement property within 180 days from the sale of the relinquished property, or by the due date of the taxpayer's federal tax return for the year in which the relinquished property was transferred, whicever comes first.
Please double-check your calendar for accuracy. These dates were calculated automatically and are correct to the best of our knowledge. It is the sole responsibility of theExhcnager to verify the accuracy of any time deadlines.