Investors who realized capital gains in Q1 2026 face a 180-day rollover window that puts their decision squarely on the OZ 1.0 / OZ 2.0 boundary. Gains realized in late Q1 will rollover into mid-2026 — under OZ 1.0 rules (sunset Dec 31, 2026). Gains realized in mid-Q2 2026 onward can be timed to rollover into early 2027 under OZ 2.0 (rolling 5-year deferral + 30% rural step-up).
Original reporting by Daniel Cho for Opportunity Zone Invest, an independent OZ 2.0 research site. Facts are drawn from the primary sources cited above per our editorial standards. Nothing here is tax, legal, or investment advice.
Track OZ 2.0 as it happens
One email when major Opportunity Zone 2.0 events happen — Treasury guidance, state filings, and rule changes.