What is a qualified opportunity fund (QOF)?

A Qualified Opportunity Fund (QOF) is an investment vehicle designed to provide tax incentives for investing in economically distressed communities. By investing in a QOF, investors can defer or even eliminate capital gains taxes on eligible investments held for at least 5 years.

How do I report eligible gains from section 1231 property in a QOF?

To report eligible gains from section 1231 property, including gains from installment sales and like-kind exchanges, by investing in a QOF, you must report the deferral election on Form 8949 in the tax year of the deferral. Each QOF investment of section 1231 gains will use two separate rows in Part II (long-term transactions) of Form 8949.

What should I do if I have multiple Forms 8949 to attach to my tax return?

If you are attaching multiple Forms 8949 to your tax return, attach the Form(s) 8949 that lists code 'Z' in column (f) first.

How many rows are needed for reporting a QOF investment in Form 8949?

Two rows are required to report a QOF investment in Form 8949. The first row is used to report the investment itself, while the second row is used to report the gain deferred from the section 1231 property sale or exchange that was invested in the QOF.

What is Form 8949 used for?

Form 8949, Sale of Business Property, is used to report the gain or loss from the sale or exchange of business property in the United States. This form is necessary when reporting gains or losses on section 1231 property, installment sales, and like-kind exchanges.

Where do I enter the EIN of the QOF investment in Form 8949?

Enter the Employer Identification Number (EIN) of the QOF investment in column (a) of the second row when reporting the gain from the sale or exchange of a QOF investment on Form 8949.

What is the difference between reporting a deferral election and a gain inclusion on Form 8949?

A deferral election is reported when taxpayers are deferring eligible gains from section 1231 property by investing in a QOF, while a gain inclusion is reported when taxpayers are recognizing the previously deferred gain from a QOF investment sale or exchange.

Obrazac 8949

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2021 Obrazac 8949

Prodaja i druga raspolaganja kapitalnom imovinom

Form 8949 is a form used by taxpayers to report sales and other dispositions of capital assets. It is used to list transactions for lines 1b, 2, 3, 8b, 9, and 10 of Schedule D. The form includes instructions and the latest information which can be found on the IRS website. The form has three parts: Part I (Short-Term), Part II (Long-Term) and Part III (Additional Information). Part I and Part II are used to report short-term and long-term transactions, respectively. Part III is used to provide additional information about the transactions reported in Parts I and II.

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Obrazac 8949 Upute - 2021 Upute za obrazac 8949

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What is a qualified opportunity fund (QOF)?

A Qualified Opportunity Fund (QOF) is an investment vehicle designed to provide tax incentives for investing in economically distressed communities. By investing in a QOF, investors can defer or even eliminate capital gains taxes on eligible investments held for at least 5 years.
How do I report eligible gains from section 1231 property in a QOF?

To report eligible gains from section 1231 property, including gains from installment sales and like-kind exchanges, by investing in a QOF, you must report the deferral election on Form 8949 in the tax year of the deferral. Each QOF investment of section 1231 gains will use two separate rows in Part II (long-term transactions) of Form 8949.
What should I do if I have multiple Forms 8949 to attach to my tax return?

If you are attaching multiple Forms 8949 to your tax return, attach the Form(s) 8949 that lists code 'Z' in column (f) first.
How many rows are needed for reporting a QOF investment in Form 8949?

Two rows are required to report a QOF investment in Form 8949. The first row is used to report the investment itself, while the second row is used to report the gain deferred from the section 1231 property sale or exchange that was invested in the QOF.
What is Form 8949 used for?

Form 8949, Sale of Business Property, is used to report the gain or loss from the sale or exchange of business property in the United States. This form is necessary when reporting gains or losses on section 1231 property, installment sales, and like-kind exchanges.
Where do I enter the EIN of the QOF investment in Form 8949?

Enter the Employer Identification Number (EIN) of the QOF investment in column (a) of the second row when reporting the gain from the sale or exchange of a QOF investment on Form 8949.
What is the difference between reporting a deferral election and a gain inclusion on Form 8949?

A deferral election is reported when taxpayers are deferring eligible gains from section 1231 property by investing in a QOF, while a gain inclusion is reported when taxpayers are recognizing the previously deferred gain from a QOF investment sale or exchange.

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Porezni obrasci

Obrazac 8949 je jedan od poreznih obrazaca koji su dokumenti koji se koriste za prijavu prihoda, odbitaka i poreznih obveza relevantnom poreznom tijelu. Ovi su obrasci bitan dio procesa podnošenja poreznih prijava i koriste se kako bi se osiguralo da pojedinci i tvrtke poštuju porezne zakone i točno izračunaju svoje porezne obveze.

Posebni potrebni porezni obrasci mogu se razlikovati ovisno o čimbenicima kao što su status prijave pojedinca, izvori prihoda i porezni zakoni zemlje. Međutim, evo nekih uobičajenih vrsta poreznih obrazaca:

Obrasci za porez na dohodak pojedinaca: Ovi se obrasci, poput serije 1040 u Sjedinjenim Državama, koriste pojedincima da prijave svoje prihode, traže odbitke i kredite te izračunaju svoje porezne obveze.

Poslovni porezni obrasci: Tvrtke, uključujući samostalne poduzetnike, partnerstva, korporacije i samozaposlene pojedince, možda će morati podnijeti različite obrasce za prijavu svojih prihoda, troškova i dugovanih poreza. Primjeri uključuju Prilog C (Dobit ili gubitak od poslovanja) i Obrazac 1120 (Prijava poreza na dobit korporacija u SAD-u).

Porezni obrasci za zaposlenje: Poslodavci su dužni prijaviti plaće zaposlenika te zadržati i doznačiti poreze na plaće. U tu svrhu koriste se obrasci kao što su W-2 (Izjava o plaći i porezu) i 941 (Kvartalna prijava saveznog poreza poslodavca).

Obrasci za investicijske i mirovinske račune: Ovi se obrasci koriste za prijavu prihoda od ulaganja, kapitalnih dobitaka i gubitaka, kao i doprinosa i raspodjela s mirovinskih računa. Primjeri uključuju obrazac 1099-DIV (Dividende i raspodjele) i Obrazac 5498 (Informacije o doprinosu IRA-e).

Obrasci za porez na nekretnine i darove: kada osoba premine ili da značajne darove, posebni obrasci kao što je Obrazac 706 (Povrat poreza na imovinu Sjedinjenih Država (i Generation-Skipping Transfer)) i Obrazac 709 (United States Gift (and Generation- Skipping Transfer) Tax Return) koriste se za prijavu i izračun svih primjenjivih poreza na nekretnine ili darove.

Važno je napomenuti da se porezni zakoni i obrasci mogu mijenjati tijekom vremena, pa bi se pojedinci i tvrtke trebali posavjetovati s nadležnim poreznim tijelima ili potražiti profesionalni porezni savjet kako bi osigurali usklađenost s trenutačnim zahtjevima.

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VIDI TAKOĐER

Form 13614-C (Portuguese Version) - Intake/Interview & Quality Review Sheet (Portuguese Version)
Obrazac 8962 - 2021 Obrazac 8962
Obrazac 1040-SR (španjolska verzija) - 2021 Obrazac 1040-SR (SP)
Obrazac 1099-MISC - Obrazac 1099-MISC (Rev. siječanj 2022.)
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Obrazac W-3 - 2022 Obrazac W-3
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Obrazac 8883 - Obrazac 8883 (Rev. Listopad 2017.)
Obrazac 8857 (španjolska verzija) - Obrazac 8857 (SP) (Rev. srpanj 2021.)
Form 14414 - Group Rulings Questionnaire

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