Deferred Opportunity Zone Gains

As discussed on pages 61 to 64 of the Tax Year 2025 M+O=CPE Individual Tax Reference Book, taxpayers who deferred gains at any time during 2018 to 2025 by investing in qualified opportunity zones must now recognize those deferred gains on their 2026 income tax returns.

As practitioners complete 2025 returns that are on extension and/or prepare 2026 income tax projections, it is important to consider any such deferred gains as part of the tax plan for 2026 tax year.

In our seminars this December and January, we will discuss strategies and logistics related to qualified opportunity zones, along with the many other new provisions effective in 2026 from OBBBA.

Are you registered for one of our upcoming seminars in December and January? If you are not already registered, register here so you’ll be fully prepared with what you need to know.