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Steven Erickson
QOZs - Qualified Opportunity Zones
Opportunity zones were created in the Tax Cuts and Jobs Act of 2017 to stimulate long-term private investment in low-income communities. By providing tax benefits to investors, qualified opportunity zone fund (QOF) investments promote economic growth in distressed areas nationwide.
Opportunity Zones Timeline
Year 1: Invest
Invest capital gains in a QOF within 180 days to defer taxes from sale of stocks, bonds, real estate, or businesses.
Dec 31, 2026
Recognize capital gains taxes on original capital gain invested in QOF.
Apr 15, 2027
Pay taxes on original deferred capital gains from initial investment.
Year 10: Eliminate
All capital gains taxes on potential profits from QOF investment are permanently eliminated.
Tax Advantages that Grow with Time: QOF investments can lead to permanent elimination of capital gains taxes. The level of tax deferral grows over time as long as the investment is maintained in the fund.
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