Legal

Disclaimer

Please read this carefully before relying on anything you find on FortyFive.

Last reviewed against primary IRS sources: September 2026.

Not professional advice

FortyFive provides software, property information and educational tools. Nothing on the platform is tax, legal, accounting, investment or brokerage advice. Nothing creates a professional or fiduciary relationship.

Only a qualified tax professional can advise on whether a transaction qualifies under IRC §1031 and what the tax consequences are for your circumstances.

Not a Qualified Intermediary or broker

FortyFive is not a Qualified Intermediary and never holds, controls or transfers exchange funds. FortyFive is not a real-estate brokerage and does not represent buyers or sellers in any transaction.

Estimates and tools

Calculator outputs, deadline dates and 1031 Fit scores are estimates and organizational aids based solely on the information provided. Deadlines are calendar days and are not extended for weekends or holidays. Verify every date with your Qualified Intermediary and tax professional.

The Exchange Review and Decision Brief are automated software outputs based on provided and confirmed information. Labels such as Exchange Fit describe the entered facts; they are not an approval, qualification determination, recommendation or guarantee of tax deferral.

Property information

Listing information is supplied by owners and authorized brokers. Listings marked as demonstration listings are fictional and exist only to illustrate the product.

FortyFive reviews submitter authorization for approved real listings. This review does not verify title, property condition, listing accuracy, financial information, valuation, continued availability, or investment suitability. Independently verify all property information before transacting.

The assistant

The FortyFive Assistant provides general education and can be incomplete or inaccurate. It does not evaluate your transaction and is not a substitute for professional advice.

This page is general education about United States federal IRC §1031 concepts. It is not tax or legal advice. FortyFive is not a Qualified Intermediary, broker, tax adviser or law firm. Confirm anything transaction-specific with a qualified tax professional.