Opportunity Zone Guides
Long-form guides, citing primary sources, on OZ 2.0 tax benefits, 1031 vs OZ decisions, state-specific programs, and investor strategy.
Tools: 180-day deadline calculator · Form 8997 helper · Form 8996 helper · OZ 2.0 calculator
Arizona Opportunity Zones: A Guide for Real Estate Agents
Arizona opportunity zones for agents: the 125 OZ 2.0 tracts on the state's filed list, how to check a listing, what's pending, and talking points.
1031 and Opportunity Zone: How to Compare and Combine Them
Combining 1031 and opportunity zone deferral in one sale: the boot strategy, timing, recapture and examples, plus the 1031 vs OZ rules side by side.
Alaska Opportunity Zones: A Guide for Agents
Alaska opportunity zones for agents: the 25 OZ 2.0 tracts Alaska filed on Oct 14, why the tract list isn't public yet, how to check a listing, talking points.
Colorado Opportunity Zones: A Guide for Real Estate Agents
Colorado opportunity zones for agents: the 91 OZ 2.0 tracts on the state's filed list, how to check a listing, what's pending, and talking points.
Delaware Opportunity Zones: A Guide for Real Estate Agents
Delaware opportunity zones for agents: the 25 OZ 2.0 tracts on the state's filed list, how to check a listing, what's pending, and talking points.
DST vs Opportunity Zone: A Guide for Agents
DST vs Opportunity Zone fund, for agents: how a Delaware statutory trust and a qualified opportunity fund each defer a seller's gain, and what to say.
What Is Form 8997? Who Files the QOF Investor Statement
What Form 8997 is, who must file it every year, and how it differs from Form 8996 and Form 8949. For line-by-line help, use our Form 8997 instructions tool.
Georgia Opportunity Zones: A Guide for Real Estate Agents
Georgia opportunity zones for agents: the 235 OZ 2.0 tracts on the state's filed list, how to check a listing, what's pending, and talking points.
Indiana Opportunity Zones: A Guide for Real Estate Agents
Indiana opportunity zones for agents: the 126 OZ 2.0 tracts on the state's filed list, how to check a listing, what's pending, and talking points.
Idaho Opportunity Zones: A Guide for Real Estate Agents
Idaho opportunity zones for agents: the 25 OZ 2.0 tracts on the state's filed list, how to check a listing, what's pending, and talking points.
Massachusetts Opportunity Zones: A Guide for Agents
Massachusetts opportunity zones for agents: the 104 OZ 2.0 tracts on the state's filed list, how to check a listing, what's pending, and talking points.
Nebraska Opportunity Zones: A Guide for Real Estate Agents
Nebraska opportunity zones for agents: the 28 OZ 2.0 tracts on the state's filed list, how to check a listing, what's pending, and talking points.
New Jersey Opportunity Zones: A Guide for Agents
New Jersey opportunity zones for agents: where the OZ 2.0 nominations stand before Oct 28, the 518 eligible tracts, how to check a listing, and talking points.
What Is a QOZB? Qualified Opportunity Zone Business Rules
What a QOZB (qualified opportunity zone business) is, the tests in plain words, the catches for remote and software companies, and what founders can get.
Oregon Opportunity Zones: A Guide for Agents
Oregon opportunity zones for agents: where the OZ 2.0 nominations stand before Oct 28, the 106 local applications for 58 slots, how to check a listing.
OZ 1.0 vs OZ 2.0: Complete Comparison (Tables + Explanation)
Side-by-side comparison of Opportunity Zone 1.0 (TCJA 2017) and OZ 2.0 (OBBB 2025). Tax benefits, deferral structure, basis step-up, rural bonus, zone map, and the January 1, 2027 transition — explained with tables.
Pennsylvania Opportunity Zones: A Guide for Agents
Pennsylvania opportunity zones for agents: DCED's draft OZ 2.0 map of 208 tracts, the Oct 28 deadline, 871 eligible tracts, how to check a listing.
South Carolina Opportunity Zones: A Guide for Agents
South Carolina opportunity zones for agents: the 112 OZ 2.0 tracts on the state's filed list, how to check a listing, what's pending, and talking points.
Utah Opportunity Zones: A Guide for Real Estate Agents
Utah opportunity zones for agents: the 37 OZ 2.0 tracts on the state's filed list, how to check a listing, what's pending, and talking points.
Washington Opportunity Zones: A Guide for Real Estate Agents
Washington opportunity zones for agents: the 99 OZ 2.0 tracts on the state's filed list, how to check a listing, what's pending, and talking points.
When Do Opportunity Zones Expire? A Guide for Agents
When do opportunity zones expire? The 2018 zones run through Dec 31, 2028 and OZ 2.0 zones start Jan 1, 2027. What that means for a listing, in plain terms.
How to Compare and Choose Opportunity Zone Funds in 2026
A neutral checklist for comparing Opportunity Zone funds in 2026: QOF status, sponsor, strategy, minimums, SEC Form D data, fees, liquidity and the 2027 rules. No rankings.
How to Invest in an Opportunity Zone: Step by Step (2026)
How to invest in an Opportunity Zone as an individual: the seven steps from capital gain to Form 8997, fund vs direct property, the 180-day rule and the 2027 rule change.
The Opportunity Zone 10-Year Rule, Explained (2026)
The Opportunity Zone 10-year rule: hold a QOF investment 10 years and elect a fair market value basis, so its appreciation isn't taxed. The 2047 and 30-year limits explained.
The 1031 Exchange 45-Day Rule: What Agents Should Know
The 1031 exchange 45-day rule for agents: how identification works, the three-property and 200% rules, your role, and the OZ backup if day 45 slips.
The OZ 180-Day Rule for Sellers: What Agents Should Know
How long do sellers have to reinvest capital gains in an Opportunity Zone fund? When the 180-day clock starts, how closing dates move it, and the 2027 straddle.
Are Opportunity Zones a Good Investment? Pros, Cons, Risks
Are opportunity zones a good investment? What the tax benefits are worth before and after 2027, the risks of a QOF, and questions to ask before investing.
How to Avoid Capital Gains Tax on Real Estate: Agent's Guide
How to avoid capital gains tax on real estate, for agents: the home sale exclusion, 1031 exchanges, installment sales, and where an Opportunity Zone fund fits.
Buying a Home in an Opportunity Zone: What Buyers Get
Buying a home in an opportunity zone: why a homebuyer gets no OZ tax break by living there, when OZ money builds homes, and what agents should tell buyers.
Can You 1031 Into an Opportunity Zone? What to Tell Clients
Can you 1031 into an opportunity zone? Not directly. What agents can tell clients about boot, failed exchanges, split sales and OZ replacement property.
Capital Gains Tax on Inherited Property: Where OZs Fit
Capital gains on inherited property: how the step-up usually shrinks the gain, when heirs owe tax, and the limited cases where an Opportunity Zone fund helps.
Capital Gains Tax on Rental Property: An Agent's Guide
Capital gains on rental property, for agents: how the gain is figured, which rates apply, and how a 1031, an installment sale or an OZ fund can defer it.
Capital Gains Tax on Commercial Property: Seller's Guide
Capital gains tax on commercial property: 39-year depreciation, recapture, cost segregation, price allocation, and how a 1031 or an OZ fund can defer it.
Capital Gains Tax on a Second Home: An Agent's Guide
Capital gains tax on a second home: why the home sale exclusion usually doesn't apply, how rental use changes the rules, and the options to defer the gain.
Capital Gains Tax on Investment Property: An Agent's Guide
Capital gains tax on investment property, for agents: holding periods, rates, flips and dealer status, and how each property type can defer the gain.
Depreciation Recapture on Rental Property: Seller's Guide
Depreciation recapture on rental property, for agents: how it's taxed, a worked example, and what a 1031, an installment sale or an OZ fund can and can't defer.
Capital Gains Tax on Farmland: An Agent's Guide
Capital gains tax on farmland, for agents: §1231 treatment, recapture on bins and machinery, 1031 and installment sales, and where rural Opportunity Zones fit.
Florida Opportunity Zones: A Guide for Real Estate Agents
Florida opportunity zones for agents: where Florida's OZ 2.0 nominations stand, its 1,367 eligible tracts, how to check a listing, and talking points.
IRS Notice 2026-55 Explained: The OZ Comment Request
IRS Notice 2026-55 explained from the source: the six topics Treasury wants comments on, the November 23, 2026 deadline, and what it doesn't change.
Marketing a Property in an Opportunity Zone: Agent's Guide
How agents can market a listing in an Opportunity Zone: accurate listing copy, an OZ fact sheet buyers trust, which buyers to reach, and claims to avoid.
Is Your Listing in an Opportunity Zone? Check in 60 Seconds
An Opportunity Zone lookup for agents: check a listing's census tract against the 2018 zones and the OZ 2.0 nominations, and what you can say in the listing.
Opportunity Zone Mutual Funds and ETFs: What Investors Get
Opportunity zone mutual funds explained: why a regular mutual fund or ETF gives no OZ tax benefit, how qualified opportunity funds are sold, what to check.
Opportunity Zone Talking Points for Real Estate Agents
Opportunity Zone talking points for real estate agents: plain answers to the client questions that come up at listing appointments, with tools to check.
OZ 2.0 for Brokers: Which Listings Could Land in a New Zone
New Opportunity Zones take effect January 1, 2027. How brokers can spot listings in eligible and nominated OZ 2.0 tracts, and what not to promise yet.
Rural Opportunity Zone Map: How to Find Rural OZ Tracts
A rural opportunity zone map guide for agents: what counts as rural under the 2025 law, how to find rural OZ 2.0 tracts, and what rural status does.
The Section 121 Home Sale Exclusion: An Agent's Guide
The Section 121 home sale exclusion for agents: the $250,000 and $500,000 limits, the 2-of-5-year tests, partial exclusions, and what to do with gain above it.
Capital Gains Tax on a Land Sale and Selling to OZ Funds
Capital gains tax on a land sale: how land gain is taxed, ways to defer it, and what agents should know when the buyer is an Opportunity Zone fund.
Selling a Business With Real Estate: Taxes and OZ Options
Selling a business capital gains tax when real estate is included: how the price is allocated, how each asset is taxed, keeping the building, and OZ deferral.
Substantial Improvement Rule: A Buyer's Agent Guide to OZs
The Opportunity Zone substantial improvement rule from the buyer's side: who it applies to, the 30-month clock, why land is excluded, and the rural 50% rule.
Texas Opportunity Zones: A Guide for Real Estate Agents
Texas opportunity zones for agents: the 608 OZ 2.0 tracts the governor nominated, how to check a listing, what's pending, and talking points.
Qualified Opportunity Fund (QOF): Rules, Forms & Fund List
What a qualified opportunity fund (QOF) is: the 90% asset test, Form 8996 self-certification, investor Forms 8949 and 8997, and a live list of QOFs.
Investing in Opportunity Zones Starting January 1, 2027 | OZ 2.0
How Opportunity Zone investing works starting January 1, 2027 under OZ 2.0 — rolling 5-year deferral, 10% step-up, rural QROF 30%, and the 180-day straddle.
How to Invest in a Qualified Opportunity Fund: A Step-by-Step Guide for 2026
A practical, step-by-step walkthrough of investing in a Qualified Opportunity Fund — from triggering the capital gain to filing Form 8997. Covers OZ 1.0 and OZ 2.0 rules and the January 1, 2027 transition.
What Is an Opportunity Zone? Definition and How OZ 2.0 Works
An Opportunity Zone is a low-income census tract where Qualified Opportunity Fund investment can qualify for OZ tax benefits. See the OZ 2.0 map.
Opportunity Zone Exit Strategies: How to Realize the 10-Year Tax-Free Benefit
The 10-year tax-free exclusion is the centerpiece of the Opportunity Zone program — but capturing it depends on how the deal is structured at exit. Sale of QOF interest vs sale of underlying assets, the 30-year basis cap, and what happens after the 30-year date.
10 Costly Opportunity Zone Mistakes Investors Make (and How to Avoid Them)
Ten of the most expensive Opportunity Zone mistakes — from missing the 180-day window to triggering accidental inclusion events. Every one is preventable with the right planning.
Opportunity Zone Real Estate Investing: The 2026 Investor's Playbook
How Opportunity Zone tax benefits actually apply to real estate. Ground-up development, substantial improvement, the original-use test, and what changes under OZ 2.0.
The 30% Rural Opportunity Zone Bonus: How to Qualify Under OZ 2.0
OZ 2.0 triples the basis step-up for rural investments and halves the substantial improvement threshold. Here's how the rural bonus works, who qualifies, and where it matters most.
Form 8996 and QOF Self-Certification: A 2026 Compliance Guide
Form 8996 is how a corporation or partnership self-certifies as a Qualified Opportunity Fund and proves annual compliance with the 90% asset test. A practical compliance guide for fund sponsors and their CPAs.
Opportunity Zone Funds vs REITs: Which Is Better for After-Tax Returns?
Qualified Opportunity Funds and REITs are both ways to get real estate exposure with tax efficiency, but they work very differently. A side-by-side analysis on tax treatment, liquidity, and after-tax returns.
How States Choose OZ 2.0 Tracts: The 25% Cap, Nomination Process, and What Investors Should Watch
Each governor could nominate roughly 25% of their state's eligible low-income census tracts for Opportunity Zone 2.0 during the July–September 2026 federal window. Here's the process, the criteria, and what investors should be watching.
OZ 2.0 Investor Timeline: Every Deadline From Capital Gain to Tax-Free Exit
A complete chronological roadmap of every Opportunity Zone 2.0 deadline — from the day of the qualifying gain through the 30-year date. Built for investors planning a multi-year QOF hold.
QOF vs QOZB: Understanding the Two-Tier Opportunity Zone Structure
Most real Opportunity Zone deals use a two-tier QOF/QOZB structure. Here's why, and what the structural and compliance differences look like in practice.
Ohio Opportunity Zone Tax Credit: The 2026 Guide to Stacking State and Federal Benefits
Ohio offers a 10% state income tax credit on investments into Ohio-focused Qualified Opportunity Funds — stackable on top of federal OZ benefits. Here's how the program works, application timelines, and how to qualify.
Opportunity Zone Extension: Why OZ Is Now a Permanent Program
The Opportunity Zone program was set to sunset on December 31, 2026. The One Big Beautiful Bill Act (signed July 4, 2025) made it permanent. Here's what 'extension' actually means under OZ 2.0.
OZ 2.0 vs Pay-Now vs 1031: $500K Capital Gain Math
After-tax outcomes for a $500,000 long-term capital gain: invest in a Qualified Opportunity Fund, pay tax now, or 1031 exchange, with year-by-year math.
Opportunity Zone Tax Benefits: The Complete 2026 Guide
A plain-English guide to the three Opportunity Zone tax benefits — deferral, basis step-up, and tax-free appreciation — updated for the OZ 2.0 rules under the One Big Beautiful Bill Act.
Opportunity Zone investing by asset class
- Opportunity Zone Real Estate Investments
- Opportunity Zone Housing Investments
- Opportunity Zone Multifamily Investments
- Rural Opportunity Zone Investments
- Opportunity Zone Energy Investments
- Opportunity Zone Infrastructure Investments
- Opportunity Zone Operating Business Investments
- Opportunity Zone Data Center Investments
Opportunity Zone investing by investor situation
- Opportunity Zones After Selling a Business
- Opportunity Zones After Selling Stock
- Opportunity Zones After Selling Real Estate
- Opportunity Zones After Crypto Gains
- Opportunity Zones for Founder Liquidity
- Opportunity Zones for Accredited Investors
- Opportunity Zones for Family Offices
- Opportunity Zones for High-Net-Worth Investors