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QOZ Deferral Schedule Calculator

QOZ investments defer gains and exempt post-investment appreciation.

$
%
%

Total tax savings

$3,086,554

Deferred tax amount

$1,190,000

Tax-exempt appreciation

$7,968,712

How the math works

Deferred tax = gain × rate. If 10+ years, appreciation tax-free. Total savings = deferred + exempt.

$5M × 23.8% = $1.19M deferred tax. 10 yr @ 10% = $7.97M appreciation × 23.8% = $1.9M saved. Total $3.08M.

How to Use

  1. Enter invested gain.
  2. Enter investment years.
  3. Enter projected QOZ growth %.
  4. Enter deferred tax rate %.
  5. Read deferred gain and exempt amount.

Frequently Asked Questions

QOZ benefits?

1. Deferral: tax on invested gain deferred until 12/31/2026. 2. Reduction: 10% step-up if held 5 years, 15% if 7 years (before 2020 investment). 3. Exemption: held 10 years, post-investment appreciation is tax-free.

Deadline mechanics?

Gain must be invested within 180 days of realization. Lock 10-year horizon at investment. Deferral ends 12/31/2026 regardless of holding period — plan tax cash then. Post-2026, remaining benefits phase out.

Eligible gains?

All capital gains: securities, real estate, business sale. Certain 1231 gain. Cannot be ordinary income. Cannot reinvest basis (only gain). Complex for carried interest and installment sales. QOF (Opportunity Fund) investment required.

What documentation matters here?

Written leases, move-in/move-out inspections with photographs, ledger entries showing every payment and charge, served notices with proof of service, and contemporaneous emails or texts. Courts weigh written evidence heavily; informal understandings rarely stand. Institutional operators run a monthly file audit to catch gaps before they matter. Good paper trails recover most of what's owed.

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