05/12/2026
If you invested in a Qualified Opportunity Fund (QOF) using deferred capital gains, pay attention: the law requires that deferred gains be included in income no later than December 31, 2026. That deadline is real, unavoidable unless Congress or the IRS provides relief, and it can mean a large, unexpected tax bill even if your fund hasn’t paid you a dime.
Deferred gains invested in Qualified Opportunity Funds generally become taxable by December 31, 2026. Learn what investors should do now to prepare.