180-day deadline calculator

To defer a gain, you must invest it in a QOF within 180 days. Day 1 is the date of the sale. If the gain came to you on a partnership, S corporation or trust K-1, you may choose a later start date. IRC §1400Z-2(a)(1)(A); Reg. §1.1400Z2(a)-1

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Illustrative only, not tax advice. The dates do not move for weekends or holidays; confirm with your adviser.