2026 inclusion calculator
On December 31, 2026, every OZ 1.0 investor reports their remaining deferred gain: the lesser of the deferred gain or the investment's fair market value, minus basis (any 10% or 15% step-up). IRC §1400Z-2(b)
Running a fund in an Opportunity Zone?
QOF Tracker computes this for every investor in your fund and produces a worksheet for each one.
Illustrative only, not tax advice. Partnership investors exclude their share of fund debt from basis for this calculation; state taxes and other limits are not included.