Why December 31,2026 is a Make-or-Break Date for Original QOF Investors

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deepdive.
Why December 31,2026 is a Make-or-Break Date for Original QOF Investors
May 25, 2026
CountingWorks PRO Marketing Team

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.