The IRS has extended the deadlines for 1031 tax deferred exchanges. On April 9, 2020, the IRS issued Notice 2020-23 which provides that taxpayers have until July 15th, 2020 to perform all Specified Time-Sensitive Actions, that are due to be performed on or after April 1st and before July 15th, 2020.

Accordingly, for taxpayers currently in the midst of a 1031 exchange transaction, if either your 45th-day or 180th-day falls between April 1st and July 15th, that date will now be extended until July 15th.

Exchangers that will benefit from an extension of the 45-day deadline are those that closed, or will close, on their relinquished property between February 16th and May 31st.

Exchangers that will benefit from an extension of the 180-day deadline are those that closed on their relinquished property between October 4th, 2019 and January 17th, 2020.

If you believe Notice 2020-23 applies to your situation and impacts your deadlines for 1031 exchanges, please be sure to review this Notice with your CPA or other tax advisor for further guidance. This Notice may be reviewed at the IRS website.


Even after outlining all the information above, investing in CRE can still seem daunting. That’s why the Leveraged CRE Investment Team at Commercial Properties, Inc. is here to help you achieve your investment goals. Contact us at (480) 330-8897 or send us an email at request@leveragedcre.com.

Need assistance with your 1031 Exchange or DST? We’ve got you covered!

We’ve prepared a comprehensive, free e-book designed to guide you in achieving your long-term business goals or acquiring that dream property you’ve been eyeing.

Meet The LeveragedCRE Investment Team

Phill Tomlinson and Eric Butler are seasoned commercial real estate brokers with over 44 years of combined experience. They lead the LeveragedCRE Investment Team at Commercial Properties, Inc. (CPI) in Scottsdale, Arizona, specializing in investment sales and tenant/landlord representation across the Phoenix and Scottsdale submarkets.

The team leverages their extensive knowledge and expertise to help investors and property owners maximize their returns and navigate complex real estate transactions with confidence.

Stay informed with the latest in Commercial Real Estate strategies designed to enhance your income property investment results by bookmarking www.leveragedcre.com. Let us help you stay ahead in the market!