QOF

September/October 2020 Tax Tips

September/October 2020 Tax Tips

Refund opportunity for excess business losses The Tax Cuts and Jobs Act (TCJA) limited the ability of noncorporate taxpayers — such as sole proprietors, partnerships and S corporations — to…

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QOZ

Qualified Opportunity Zones: A Powerful Tax Incentive for Investors

Investors willing to make long-term investments in distressed communities now have a powerful tax incentive for doing so: the Qualified Opportunity Zone (QOZ) program, created by the Tax Cuts and…

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