--- title: Federally Declared Disaster Extensions for Victims of Wildfires or Natural Disasters description: This blog post discusses 1031 exchange transactions within a federally declared disaster area. image: https://www.1031corp.com/hubfs/images/federally-declared-disasters.jpg --- [![1031-logo](https://www.1031corp.com/hubfs/1031-logo.svg "1031-logo")](https://www-1031corp-com.sandbox.hs-sites.com/) ** [![Start Your Exchange](https://no-cache.hubspot.com/cta/default/26654/f9e599c2-2c31-4c06-999b-e4115ff7d59b.png)](https://cta-redirect.hubspot.com/cta/redirect/26654/f9e599c2-2c31-4c06-999b-e4115ff7d59b) This is a search field with an auto-suggest feature attached. - There are no suggestions because the search field is empty. ![](https://www.1031corp.com/hubfs/images/federally-declared-disasters.jpg) # Federally Declared Disaster Extensions for Victims of Wildfires or Natural Disasters Posted by [Margo McDonnell, CRE, CES®](https://www.1031corp.com/exchanging-thoughts-blog/author/margo-mcdonnell-cre-ces) | Mon, Nov 16, 2020 If you are in the unfortunate situation of being affected by the wildfires in Oregon, we send our heartfelt condolences to you. The Oregon wildfires are now a federally declared natural disaster, currently affecting those in Clackamas, Douglas, Jackson, Klamath, Lane, Lincoln, Linn and Marion counties. If you are in the process of completing a 1031 exchange in any of these counties, please contact your 1031 CORP. Exchange Officer immediately. If you are not in one of the listed counties, and are affected, new localities may be added later. Under [Revenue Procedure 2018-58](https://www.1031corp.com/hubfs/rp-18-58.pdf), you may qualify for an extension to your 45-Day Identification and 180-Day Exchange Period deadlines*. Extensions are not automatic, and they do not apply to state or local states of emergency or all federally declared disasters. IRS issues a Notice or News Release listing the affected areas. A list of Oregon, and other affected areas can be found on Tax Relief in Disaster Situation page on [the IRS website](https://www.irs.gov/newsroom/tax-relief-in-disaster-situations).  Extensions apply to reverse and delayed exchanges and provide the greater of either a 120-day extension or until the specific deadline date provided in the extension. Since August, there have been various disaster extensions for affected taxpayers* in California, Iowa, Louisiana, Oregon, Alabama, Florida and California. Note it is imperative that you notify your 1031 CORP. Exchange Officer if you are affected by a federally declared disaster because it is impossible for us know, especially if the disaster area is not where your exchange properties are located. *Taxpayers that may qualify for an extension are defined as follows: (a) An “affected taxpayer” as defined in IRC section 301.7508A-1(d)(1) of the Procedure and Administration Regulations; OR (b) Has difficulty meeting the 45-day identification or 180-day exchange deadlines for the following or similar reasons: 1. The relinquished property or the replacement property is located in a covered disaster area; 2. The principal place of business of any party to the transaction (for example, the qualified intermediary, exchange accommodation titleholder, transferee, settlement attorney, lender, financial institution, or a title insurance company) is located in the covered disaster area; 3. Any party to the transaction (or an employee of such a party who is involved in the 1031 exchange transaction) is killed, injured, or missing as a result of the federally declared natural disaster; 4. A document prepared in connection with the exchange (for example, the agreement between the transferor and the qualified intermediary or the deed to the relinquished property or replacement property) or a relevant land record is destroyed, damaged, or lost as a result of the federally declared disaster; 5. A lender decides not to fund either permanently or temporarily a real estate closing due to the federally declared disaster or declared disaster or refuses to fund a loan to the taxpayer because flood, disaster, or other hazard insurance is not available due to the federally declared disaster; or 6. A title insurance company is not able to provide the required title insurance policy necessary to settle or close a real estate transaction due to the federally declared disaster. The extension also applies to relief workers affiliated with recognized charities and government agencies assisting in the affected area. *The IRS disaster help line is 1-866-562-5227.* Topics: [1031 exchange extensions](https://www.1031corp.com/exchanging-thoughts-blog/topic/1031-exchange-extensions), [1031 disaster extensions](https://www.1031corp.com/exchanging-thoughts-blog/topic/1031-disaster-extensions), [tax-deferred exchanges](https://www.1031corp.com/exchanging-thoughts-blog/topic/tax-deferred-exchanges), [1031 exchanges](https://www.1031corp.com/exchanging-thoughts-blog/topic/1031-exchanges), [investment property](https://www.1031corp.com/exchanging-thoughts-blog/topic/investment-property), [Federally Declared Disasters](https://www.1031corp.com/exchanging-thoughts-blog/topic/federally-declared-disasters), [Live](https://www.1031corp.com/exchanging-thoughts-blog/topic/live) ### Subscribe to Our Blog ### Topics - [Live (62)](https://www.1031corp.com/exchanging-thoughts-blog/topic/live) - [1031 Exchange (46)](https://www.1031corp.com/exchanging-thoughts-blog/topic/1031-exchange) - [1031 CORP. (28)](https://www.1031corp.com/exchanging-thoughts-blog/topic/1031-corp) - [1031 exchange process (25)](https://www.1031corp.com/exchanging-thoughts-blog/topic/1031-exchange-process) - [1031 exchange rules (25)](https://www.1031corp.com/exchanging-thoughts-blog/topic/1031-exchange-rules) - [1031 exchanges (17)](https://www.1031corp.com/exchanging-thoughts-blog/topic/1031-exchanges) - [1031 rules (17)](https://www.1031corp.com/exchanging-thoughts-blog/topic/1031-rules) - [1031 Exchange Benefits (16)](https://www.1031corp.com/exchanging-thoughts-blog/topic/1031-exchange-benefits) - [1031 strategy (14)](https://www.1031corp.com/exchanging-thoughts-blog/topic/1031-strategy) - [Real Estate Investing (13)](https://www.1031corp.com/exchanging-thoughts-blog/topic/real-estate-investing) - [1031 exchange deadlines (12)](https://www.1031corp.com/exchanging-thoughts-blog/topic/1031-exchange-deadlines) - [1031 Replacement property (11)](https://www.1031corp.com/exchanging-thoughts-blog/topic/1031-replacement-property) - [1031 Exchange Tax-Deferred (10)](https://www.1031corp.com/exchanging-thoughts-blog/topic/1031-exchange-tax-deferred) - [1031 timelines (10)](https://www.1031corp.com/exchanging-thoughts-blog/topic/1031-timelines) - [investment property (10)](https://www.1031corp.com/exchanging-thoughts-blog/topic/investment-property) - [section 1031 (10)](https://www.1031corp.com/exchanging-thoughts-blog/topic/section-1031) - [1031 Exchange Investment Strategy (9)](https://www.1031corp.com/exchanging-thoughts-blog/topic/1031-exchange-investment-strategy) - [Exchange identification rules (9)](https://www.1031corp.com/exchanging-thoughts-blog/topic/exchange-identification-rules) - [Qualified Intermediary (9)](https://www.1031corp.com/exchanging-thoughts-blog/topic/qualified-intermediary) - [like-kind property (9)](https://www.1031corp.com/exchanging-thoughts-blog/topic/like-kind-property) - [1031 exchange; Role of Qualified Intermediary (7)](https://www.1031corp.com/exchanging-thoughts-blog/topic/1031-exchange-role-of-qualified-intermediary) - [Investment goals (7)](https://www.1031corp.com/exchanging-thoughts-blog/topic/investment-goals) - [Like-kind Exchange (7)](https://www.1031corp.com/exchanging-thoughts-blog/topic/like-kind-exchange) - [real estate investment (7)](https://www.1031corp.com/exchanging-thoughts-blog/topic/real-estate-investment) - [tax deferral (6)](https://www.1031corp.com/exchanging-thoughts-blog/topic/tax-deferral) - [1031 transaction (5)](https://www.1031corp.com/exchanging-thoughts-blog/topic/1031-transaction) - [Exchange timeline (5)](https://www.1031corp.com/exchanging-thoughts-blog/topic/exchange-timeline) - [Qualified Intermediary (QI) (5)](https://www.1031corp.com/exchanging-thoughts-blog/topic/qualified-intermediary-qi) - [1031 Exchange Education (4)](https://www.1031corp.com/exchanging-thoughts-blog/topic/1031-exchange-education) - [Role of Qualified Intermediary (4)](https://www.1031corp.com/exchanging-thoughts-blog/topic/role-of-qualified-intermediary) - [Small Business (4)](https://www.1031corp.com/exchanging-thoughts-blog/topic/small-business) - [deferred exchange (4)](https://www.1031corp.com/exchanging-thoughts-blog/topic/deferred-exchange) - [reverse 1031 exchange (4)](https://www.1031corp.com/exchanging-thoughts-blog/topic/reverse-1031-exchange) - [1031 exchange misconceptions (3)](https://www.1031corp.com/exchanging-thoughts-blog/topic/1031-exchange-misconceptions) - [1031 improvement exchange (3)](https://www.1031corp.com/exchanging-thoughts-blog/topic/1031-improvement-exchange) - [1031 like-kind property (3)](https://www.1031corp.com/exchanging-thoughts-blog/topic/1031-like-kind-property) - [45-Day Identification Period (3)](https://www.1031corp.com/exchanging-thoughts-blog/topic/45-day-identification-period) - [Beach properties (3)](https://www.1031corp.com/exchanging-thoughts-blog/topic/beach-properties) - [Real Estate Investor (3)](https://www.1031corp.com/exchanging-thoughts-blog/topic/real-estate-investor) - [Reverse 1031 CORP. (3)](https://www.1031corp.com/exchanging-thoughts-blog/topic/reverse-1031-corp) - [section 121 exclusion (3)](https://www.1031corp.com/exchanging-thoughts-blog/topic/section-121-exclusion) - [tax-deferral strategies (3)](https://www.1031corp.com/exchanging-thoughts-blog/topic/tax-deferral-strategies) - [1031 Exchange Myths (2)](https://www.1031corp.com/exchanging-thoughts-blog/topic/1031-exchange-myths) - [1031 Exchange Reporting (2)](https://www.1031corp.com/exchanging-thoughts-blog/topic/1031-exchange-reporting) - [1031 Tax Updates (2)](https://www.1031corp.com/exchanging-thoughts-blog/topic/1031-tax-updates) - [1031 disaster extensions (2)](https://www.1031corp.com/exchanging-thoughts-blog/topic/1031-disaster-extensions) - [1031 exchange extensions (2)](https://www.1031corp.com/exchanging-thoughts-blog/topic/1031-exchange-extensions) - [1031 resource (2)](https://www.1031corp.com/exchanging-thoughts-blog/topic/1031-resource) - [121 primary residence exclusion (2)](https://www.1031corp.com/exchanging-thoughts-blog/topic/121-primary-residence-exclusion) - [Advocate for 1031 Exchanges (2)](https://www.1031corp.com/exchanging-thoughts-blog/topic/advocate-for-1031-exchanges) - [BusinessInsights (2)](https://www.1031corp.com/exchanging-thoughts-blog/topic/businessinsights) - [Community Revitalization (2)](https://www.1031corp.com/exchanging-thoughts-blog/topic/community-revitalization) - [Cybersecurity (2)](https://www.1031corp.com/exchanging-thoughts-blog/topic/cybersecurity) - [Delaware Statutory Trust (DST) (2)](https://www.1031corp.com/exchanging-thoughts-blog/topic/delaware-statutory-trust-dst) - [Federally Declared Disasters (2)](https://www.1031corp.com/exchanging-thoughts-blog/topic/federally-declared-disasters) - [Form 8824 (2)](https://www.1031corp.com/exchanging-thoughts-blog/topic/form-8824) - [IRS regulations (2)](https://www.1031corp.com/exchanging-thoughts-blog/topic/irs-regulations) - [Improvement Exchange (2)](https://www.1031corp.com/exchanging-thoughts-blog/topic/improvement-exchange) - [IndustryTrends (2)](https://www.1031corp.com/exchanging-thoughts-blog/topic/industrytrends) - [Proposed American Families Plan (2)](https://www.1031corp.com/exchanging-thoughts-blog/topic/proposed-american-families-plan) - [Replacement Property (2)](https://www.1031corp.com/exchanging-thoughts-blog/topic/replacement-property) - [Reporting 1031 Boot (2)](https://www.1031corp.com/exchanging-thoughts-blog/topic/reporting-1031-boot) - [Security of exchange funds (2)](https://www.1031corp.com/exchanging-thoughts-blog/topic/security-of-exchange-funds) - [Tax Cuts & Jobs Act (2)](https://www.1031corp.com/exchanging-thoughts-blog/topic/tax-cuts-jobs-act) - [Taxes (2)](https://www.1031corp.com/exchanging-thoughts-blog/topic/taxes) - [Who Qualifies for a 1031 exchange (2)](https://www.1031corp.com/exchanging-thoughts-blog/topic/who-qualifies-for-a-1031-exchange) - [benefits of 1031 exchange (2)](https://www.1031corp.com/exchanging-thoughts-blog/topic/benefits-of-1031-exchange) - [estate planning (2)](https://www.1031corp.com/exchanging-thoughts-blog/topic/estate-planning) - [mixed-use properties (2)](https://www.1031corp.com/exchanging-thoughts-blog/topic/mixed-use-properties) - [primary residences (2)](https://www.1031corp.com/exchanging-thoughts-blog/topic/primary-residences) - [tax-deferred exchanges (2)](https://www.1031corp.com/exchanging-thoughts-blog/topic/tax-deferred-exchanges) - [vacation home (2)](https://www.1031corp.com/exchanging-thoughts-blog/topic/vacation-home) - [when to Report a 1031 Exchange (2)](https://www.1031corp.com/exchanging-thoughts-blog/topic/when-to-report-a-1031-exchange) - [#Idaho (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/idaho) - [1031 deposits (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/1031-deposits) - [1031 exchange closing costs (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/1031-exchange-closing-costs) - [1031 exchange funds (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/1031-exchange-funds) - [1031 exchange trends (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/1031-exchange-trends) - [1031 exchange vacation home (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/1031-exchange-vacation-home) - [1031 gain (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/1031-gain) - [200% Value Rule (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/200-value-rule) - [2025 Budget Reconciliation (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/2025-budget-reconciliation) - [AI (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/ai) - [Affordable Housing (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/affordable-housing) - [Agricultural Real Estate Transactions (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/agricultural-real-estate-transactions) - [Appreciated Property (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/appreciated-property) - [Billionaires Income Tax (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/billionaires-income-tax) - [CARES Act (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/cares-act) - [Callback Verification (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/callback-verification) - [Case Study (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/case-study) - [Certified Exchange Specialist (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/certified-exchange-specialist) - [Coronavirus Aid Relief (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/coronavirus-aid-relief) - [Diversification (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/diversification) - [Diversification of real estate assets (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/diversification-of-real-estate-assets) - [Drop & Swap (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/drop-swap) - [Dual Authorization (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/dual-authorization) - [EAT (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/eat) - [Economic Growth (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/economic-growth) - [Economic Policy (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/economic-policy) - [Entrepreneurial Opportunities (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/entrepreneurial-opportunities) - [Exchange Bank Account (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/exchange-bank-account) - [Federal Reserve (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/federal-reserve) - [ICS Account (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/ics-account) - [Liability Coverage (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/liability-coverage) - [Like-kind (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/like-kind) - [Mortgage Rates (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/mortgage-rates) - [Multifamily Housing (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/multifamily-housing) - [OBBBA (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/obbba) - [PA Income Tax and 1031 (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/pa-income-tax-and-1031) - [Partnerships (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/partnerships) - [Pennsylavania recognizes 1031 exchanges (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/pennsylavania-recognizes-1031-exchanges) - [QI (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/qi) - [Qualified Escrow Account (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/qualified-escrow-account) - [Qualified Improvement Property (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/qualified-improvement-property) - [Real Estate Market Outlook (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/real-estate-market-outlook) - [Reporting a Failed 1031 Exchange (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/reporting-a-failed-1031-exchange) - [Rev Proc 2008-16 (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/rev-proc-2008-16) - [Revenue Ruling 2004-86 (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/revenue-ruling-2004-86) - [Same Taxpayer Requirement (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/same-taxpayer-requirement) - [Secure PII (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/secure-pii) - [Secure Portal (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/secure-portal) - [Security of funds (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/security-of-funds) - [Seller Financing (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/seller-financing) - [Signature Verification (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/signature-verification) - [Tax Reform (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/tax-reform) - [Taxable Boot (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/taxable-boot) - [Taxable Boot Implications (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/taxable-boot-implications) - [ThoughtLeadership (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/thoughtleadership) - [Transactional Expenses (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/transactional-expenses) - [USA PATRIOT Act Compliance (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/usa-patriot-act-compliance) - [Veteran Owned Businesses (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/veteran-owned-businesses) - [Wealth Building (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/wealth-building) - [Wire Fraud (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/wire-fraud) - [Women Owned Businesses (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/women-owned-businesses) - [capital gain tax (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/capital-gain-tax) - [cost segregation and 1031 exchanges (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/cost-segregation-and-1031-exchanges) - [deferred gain forgiven (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/deferred-gain-forgiven) - [interest on 1031 exchange funds (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/interest-on-1031-exchange-funds) - [minority Owned Businesses (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/minority-owned-businesses) - [personal residence (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/personal-residence) - [portability (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/portability) - [related party 1031 exchanges (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/related-party-1031-exchanges) - [rental property (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/rental-property) - [reporting a 1031 exchange (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/reporting-a-1031-exchange) - [vacation home exchanges (1)](https://www.1031corp.com/exchanging-thoughts-blog/topic/vacation-home-exchanges) [See all](https://www.1031corp.com/exchanging-thoughts-blog/federally-declared-disaster-extensions-for-victims-of-wildfires-or-natural-disasters#) ![logo](https://www.1031corp.com/hs-fs/hub/26654/file-13590801.png "logo") **1031 CORP. Headquarters** Providence Corporate Center 100 Springhouse Drive, Suite 203 Collegeville, PA 19426 1.800.828.1031 [**](https://www.linkedin.com/company/1031corp) [**](https://www.facebook.com/1031CORP) [**](https://twitter.com/1031CORP) [**](https://instagram.com/1031corp.3) ©2025 1031 CORP. All rights reserved. [Privacy Policy](https://www.1031corp.com/about/privacy-policy)