Guides
Plain-words guides to the 2026 QOF reporting rules for fund sponsors, the businesses they own, and the CPAs who sign. Clear answers, statute numbers included.
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The new reporting rules in plain words. Who files what, when each date lands, and what it costs to miss one.
The lesser-of rule, the cashless gain problem, and what sponsors should tell investors before April 15, 2027.
Your test dates, the December 31 checkpoint, and the Section 6726 math, in two minutes.
Type any address; get the census tract, the designation status, and the rural flag.
What Section 6039K and Section 6039L now require, who owes which filing, and the timeline to the spring 2027 season.
$500 a day, two caps, a harsher intentional tier, and the separate meter for failing the 90% test.
The fund's new annual return: the field list the statute sets, and who inside the fund holds each item.
The first reporting duty a QOZB has ever had: the statement it sends up, and the penalty lane it answers to.
What each letter means, why funds receive them, and the response that closes the loop.
Two dates, one average: how the test is measured, the first-year month-seven rule, and the six-month cash exclusion.
The business-level standard: what counts as qualified tangible property and how the 70% line is cleared.
The written plan, the 31-month clock, and the December 31, 2026 checkpoint, tracked the way an examiner reads it.
Permanence, the rolling deferral, rural funds, and the decennial map, in plain words.
The 30% step-up, the 50% substantial-improvement rule, and the thresholds people mix up.
Nominations from July 1, 2026, a new map on January 1, 2027, and what happens to today's tracts.
