1031 exchanges · Fort Lauderdale area · 2026

1031 into Fort Lauderdale: the 45/180 clock and the use rule

Sold an investment property and want to buy in South Florida? A 1031 exchange can defer the tax, if you hit two deadlines and buy the right way. Here are the rules in plain English, with a worked timeline on a brand-new $1,485,000 home in Oakland Park.

The short answer

  • 45 daysFrom the day your old property sells, to identify the replacement in writing.
  • 180 daysTo close on it, or your tax-return due date if that comes first. File an extension if needed.
  • A qualified intermediaryHolds the sale money. If it touches your own account, the exchange can fail.
  • A home you'll also useThe IRS safe harbour: own it 24 months, rent it 14+ days a year, keep your own use small.

Source: Treas. Reg. §1.1031(k)-1 · IRS Rev. Proc. 2008-16

Aerial view of 3541 NE 13th Ave from the rear: two homes, two private pools
Now selling · 3541 NE 13th Ave, Oakland Park

A replacement property that can close inside your clock

Two new 5-bedroom, 6-bath pool townhomes at 3541 NE 13th Ave, Oakland Park, each on its own deed. 10-day inspection, and a cash close can be ready in about 21 days.

5 bedrooms6 full bathsPrivate plunge poolCompleted 2026
$1,485,000 each · pricing for buyers of both — ask Share

The clock, on a real date

If your relinquished property closes on Monday 2 November 2026:

Day 0

Monday 2 November 2026

Your old property closes. The sale money goes to your qualified intermediary, not to you.

Day 45

Thursday 17 December 2026

Midnight deadline to identify the replacement in writing to your intermediary. Up to three properties, any value.

In between

Contract, inspection, closing

Sign, take the 10-day inspection, close with Becker & Poliakoff. Paying cash, that can take about 21 days. Your intermediary wires the funds to closing.

Day 180

Saturday 1 May 2027

Outside deadline to close. But for a 2026 sale your 2026 return is due 15 April 2027: file an extension or the clock ends then.

Both deadlines end at midnight and do not stretch for weekends or holidays. Your intermediary confirms your exact dates.

Source: Treas. Reg. §1.1031(k)-1

The four rules that matter

Identify in writingSigned, delivered to your intermediary by day 45, with an unambiguous description: the street address and unit. Under the three-property rule you may name up to three properties of any value; under the 200% rule, more, if their total value is no more than twice what you sold.

Source: Treas. Reg. §1.1031(k)-1

Two units, two deedsUnit A and Unit B at 3541 NE 13th Ave are separate condominium units, each on its own deed. You can identify one, or both as two of your three properties. Pricing for buyers of both: ask Share.
Equal or greater, all inTo defer all of the tax, buy at least as much as you sold and reinvest all the net proceeds. Cash you keep, or debt you shed without replacing it, is "boot" and is taxed.

Source: 26 U.S.C. §1031

Never touch the moneyThe intermediary holds the sale funds from day 0 until they are wired to the replacement closing. Money in your own account, even briefly, can break the exchange.

Source: Treas. Reg. §1.1031(k)-1

Can a 1031 buy a home you'll also use?

Yes, inside the IRS safe harbour for vacation homes (Rev. Proc. 2008-16). At 3541 NE 13th Ave, each unit is short-term-rental eligible, subject to licensing: its own City licence in the owner's name, a City inspection and a Florida DBPR licence, renewed yearly.

Own it 24 monthsKeep the home at least 24 months after the exchange.

Source: IRS Rev. Proc. 2008-16

Rent it 14+ days a yearIn each of the two 12-month periods after the exchange, rent it to others at a fair rent for at least 14 days.

Source: IRS Rev. Proc. 2008-16

Keep your own use smallIn each of those periods, your personal use can't exceed 14 days, or 10% of the days it is rented at fair rent, whichever is greater.

Source: IRS Rev. Proc. 2008-16

Outside the safe harbourA home you mostly live in is not investment property. Missing the safe harbour isn't automatically fatal, but it is a facts-and-circumstances call for your adviser.

Source: IRS Rev. Proc. 2008-16

Confirm your plan with your qualified intermediary and tax adviser before you identify.

Why a new build fits a 1031 clock

10-day inspectionFrom the contract's effective date. Bring your own inspector.
Cash close in about 21 daysWith no lender, closing waits only on title and inspection.
One closing agentClosing and title for buyer and seller with Becker & Poliakoff; your intermediary wires to them.
Completed 2026Brand-new: impact windows and doors, two AC systems, all-electric. Nothing to fix before you move in.

1031 into Fort Lauderdale: questions people ask

Short answers, checked against the Treasury regulations and IRS guidance on 31 October 2026.

How long do I have in a 1031 exchange?
45 days from the sale of your old property to identify the replacement in writing, and 180 days to close on it, or your tax-return due date (with extensions) if that is earlier. Both deadlines end at midnight and don't move for weekends.
Can you do a 1031 exchange on a vacation home in Florida?
Yes, within the IRS safe harbour (Rev. Proc. 2008-16): own it at least 24 months, rent it at a fair rent for at least 14 days in each of the two years after the exchange, and keep your own use to 14 days or 10% of the days rented, whichever is greater. Confirm with your intermediary and tax adviser.
How many replacement properties can I identify?
Up to three of any value (the three-property rule), or more if their combined value is no more than 200% of what you sold (the 200% rule).
Can I buy both units at 3541 NE 13th Ave in one exchange?
Yes. They are separate condominium units on separate deeds, so you can identify both. Pricing for buyers of both: ask Share.
What is boot in a 1031 exchange?
Anything you receive that isn't like-kind property, such as cash left over or debt relief you don't replace. Boot is taxable.
If I sell in November 2026, when is my 180-day deadline?
For a sale on 2 November 2026, day 180 is 1 May 2027. But your 2026 return is due 15 April 2027, so file an extension or the exchange period ends on 15 April.

The worked example: two new pool homes in Oakland Park

Two brand-new townhomes at 3541 NE 13th Avenue, completed 2026, each on its own deed. Three minutes from Wilton Drive, with Fort Lauderdale beach and Las Olas close by, and about 20 minutes from FLL airport. $1,485,000 each; buy one or both. Pets allowed.

Virtually stagedNoir Residence main suite at 3541 NE 13th Ave, Unit A, virtually staged
3541 NE 13TH AVE, UNIT A · NOIR RESIDENCE

A Bolder Expression of Luxury

Repose Gray walls with Tricorn Black doors and trim. 5 bedrooms, 6 full baths, private plunge pool.

$1,485,000
Horizon Residence upstairs entertainment level at 3541 NE 13th Ave, Unit B
3541 NE 13TH AVE, UNIT B · HORIZON RESIDENCE

A Brighter Perspective on Luxury

Crushed Ice walls with Pure White doors and trim, professionally staged. 5 bedrooms, 6 full baths, private plunge pool.

$1,485,000

Talk to Share

Share Ross, REALTOR®
Share RossSharon "Share" RossREALTOR®
561.374.4582Sharon@RockstarHomeGroup.comThe Rockstar Group, brokered by eXp Realty

Ask about 3541

Tell Share how you'd use it: a second home, an investment, or buying both. She'll send the buyer handout and set up a showing.

Figures are estimates for illustration on a $1,485,000 purchase, checked 31 October 2026; your closing statement is the final word. This page is general information, not legal, tax or financial advice; speak with your own advisers. Rules from 26 U.S.C. §1031, Treas. Reg. §1.1031(k)-1 and Rev. Proc. 2008-16. Short-term rental: eligible, subject to licensing; licences do not transfer. 3541 NE 13th Avenue, Units A & B, Oakland Park, FL 33334, listed by Share Ross, The Rockstar Group, brokered by eXp Realty. Equal Housing Opportunity.
Search

November 2026

  • M
  • T
  • W
  • T
  • F
  • S
  • S
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
  • 13
  • 14
  • 15
  • 16
  • 17
  • 18
  • 19
  • 20
  • 21
  • 22
  • 23
  • 24
  • 25
  • 26
  • 27
  • 28
  • 29
  • 30

December 2026

  • M
  • T
  • W
  • T
  • F
  • S
  • S
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
  • 13
  • 14
  • 15
  • 16
  • 17
  • 18
  • 19
  • 20
  • 21
  • 22
  • 23
  • 24
  • 25
  • 26
  • 27
  • 28
  • 29
  • 30
  • 31
0 Adults
0 Children
Pets
Size
Price
Amenities