Tax Tip #306

Ralph Loggia • July 7, 2026

Qualified Opportunity Zone Gain Recognition

If you deferred tax on a capital gain by investing it in a Qualified Opportunity Zone Fund (QOZF), the time to recognize that deferred gain is approaching, as it is included on your 2026 federal income tax return, due April 15, 2027.


Tax Quiz: Laura invested a $100K capital gain into a QOZF. How much of that gain will be recognized on her 2026 tax return?


A) 100K 

B) 90K 

C) 85K 

D) An amount less than C 


Answer: It depends, as it could be any of these answers. 


Do you have a QOZ gain recognition for 2026? Contact a Goldstein & Loggia team member so we can begin tax planning to minimize the tax that needs to be paid.

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