Video Tips: QOF Deferred Income Becomes Taxable In 2026
The capital gains income deferred into Qualified Opportunity Funds (QOFs) as provided in the 2017 Tax Cuts and Jobs Act, if not already taxed or excluded, will become taxable in 2026, and taxpayers need to plan on how they’ll pay the tax on the deferred income when they file their 2026 return or employ tax strategies before year’s end to offset the income.
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