Phoenix 1031 Deadline Checklist for 2025 Exchanges

Phoenix investors face strict 1031 exchange deadlines. Missing a milestone can trigger taxable boot or disqualify the exchange entirely. This checklist reflects current IRS guidance and local title practices across Maricopa County.

Before the Relinquished Sale Closes

1. Confirm qualified intermediary agreement and security protocols.
2. Collect mortgage payoff statements and confirm prorations with escrow.
3. Schedule a kickoff call with your advisor team and the intermediary.

Day 0 through Day 45

Phoenix investors must deliver a written identification letter to the qualified intermediary by midnight of Day 45. We recommend locking in agent access and due diligence slots during the first seven days to avoid holiday or weekend delays.

• Order third-party reports for top candidates within 14 days.
• Use the three property or 200 percent rule worksheet to validate totals.
• Run a boot mitigation analysis any time price or loan terms shift.

Day 46 through Day 180

The Phoenix exchange clock does not pause. Lenders, inspectors, and title companies must align to meet Day 180. Our internal timeline suite issues reminders at critical checkpoints to catch problems early.

Calendar discipline is the most reliable insurance policy for a compliant exchange.

Erin Delgado, Exchange Program Director

Final Week Checklist

• Verify wire instructions with call-back verification.
• Review settlement statements for debt replacement parity.
• Confirm intermediary receipt of final closing documents within 48 hours.