See How a QOZ Fund Can Eliminate Your Capital Gains Tax

A real example showing exactly how one investor turned a $1 million tax bill into $2.5 million in tax-free wealth.

1

The Capital Gain

In 2024 an investor sells stock originally purchased for $250,000. The sale results in a $1,000,000 capital gain. Without any tax strategy the investor owes $238,000 in Federal income tax on this sale.

$1M
Capital gain realized
$238K
Tax owed without action
2

The Decision

Instead of writing a check to the IRS for $238,000 the investor chooses to invest the full $1,000,000 into a Qualified Opportunity Fund within 180 days of the sale. This defers the entire tax bill and puts the full gain to work.

180
Days to make the investment
$238K
Extra capital working instead of paid to IRS
3

The Investment Grows

The QOF invests the capital into Opportunity Zone businesses and real estate. Over the 10 year holding period the investment grows substantially from $1,000,000 to $2,500,000 representing a 2.5x equity multiple.

$1M
Amount invested in QOF
$2.5M
Value in 2034 after 10 years
4

The Tax Benefits

By holding the QOF investment for 10 years the investor receives three powerful tax benefits. The original gain is deferred and reduced. Any appreciation on the QOF is completely tax free at Federal level. The investor owes zero additional Federal tax on the $1,500,000 in QOF gains.

$0
Tax on $1.5M QOF appreciation
$400K+
Total estimated tax benefit

With QOZ vs Without QOZ

ItemWith QOZ FundWithout QOZ
Capital Gain$1,000,000$1,000,000
Tax Paid Immediately$0$238,000
Capital Working for You$1,000,000$762,000
Investment Value After 10 Years$2,500,000~$1,500,000
Tax on Appreciation$0N/A
Total Tax BenefitOver $400,000None

How to Qualify for These Benefits

Investor Requirements

  • You must have a realized capital gain from any source
  • Invest within 180 days of realizing the gain
  • Investment must be an equity investment not debt
  • Hold the investment for at least 10 years for full benefit
  • Must be an accredited investor for most funds

Fund Requirements

  • Organized as a corporation or partnership
  • Must file IRS Form 8996 with its tax return
  • Hold at least 90 percent of assets in OZ property
  • Qualified property includes stock, partnership interests, or business property in a designated OZ

Your 180 Day Window Is Running

The clock starts the day you realize your capital gain. Miss the 180 day window and you lose the ability to defer your taxes entirely. Our specialists help investors move quickly and find the right fund before the deadline passes.

This example is based on a scenario published by the US Department of Housing and Urban Development and is provided for illustrative purposes only. Tax laws and rates change. Individual tax situations vary. This is not tax advice. Please consult a licensed tax professional before making any investment decisions.