BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//ClickDrag Finance//Opportunity Zone Calendar//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
NAME:Opportunity Zone × Cost Segregation Dates (ClickDrag Finance)
X-WR-CALNAME:Opportunity Zone × Cost Segregation Dates (ClickDrag Finance)
DESCRIPTION:Opportunity Zone and cost segregation dates for calendar-year f
 unds\, investors and property owners\, each with its primary source: https
 ://www.clickdragfinance.com/opportunity-zone-calendar. General information
 \, not tax advice\; confirm dates with your tax adviser.
X-WR-CALDESC:Opportunity Zone and cost segregation dates for calendar-year 
 funds\, investors and property owners\, each with its primary source: http
 s://www.clickdragfinance.com/opportunity-zone-calendar. General informatio
 n\, not tax advice\; confirm dates with your tax adviser.
REFRESH-INTERVAL;VALUE=DURATION:P1D
X-PUBLISHED-TTL:P1D
SOURCE;VALUE=URI:https://www.clickdragfinance.com/opportunity-zone-calendar
 .ics
BEGIN:VEVENT
UID:oz2-treasury-consideration-latest-2026@clickdragfinance.com
DTSTAMP:20261027T000000Z
LAST-MODIFIED:20261027T000000Z
SEQUENCE:0
DTSTART;VALUE=DATE:20261127
DTEND;VALUE=DATE:20261128
SUMMARY:Latest end of Treasury’s 2027 OZ designation window
DESCRIPTION:Under Rev. Proc. 2026-14 section 2.02(3)(f)\, Treasury’s 30-d
 ay window to certify and designate a nominated tract as a 2027 Opportunity
  Zone ends November 27\, 2026 at the latest\, unless the governor requeste
 d a further 30-day extension. The window runs from the date Treasury recei
 ves the nomination\, so it can end earlier\, and the new map is final only
  when Treasury designates the tracts.\n\nSource: Rev. Proc. 2026-14\, sect
 ion 2.02(3)(f)\, https://www.irs.gov/pub/irs-drop/rp-26-14.pdf
TRANSP:TRANSPARENT
URL:https://www.irs.gov/pub/irs-drop/rp-26-14.pdf
END:VEVENT
BEGIN:VEVENT
UID:oz2-treasury-consideration-extended-latest-2026@clickdragfinance.com
DTSTAMP:20261027T000000Z
LAST-MODIFIED:20261027T000000Z
SEQUENCE:0
DTSTART;VALUE=DATE:20261228
DTEND;VALUE=DATE:20261229
SUMMARY:Extended outer date for 2027 OZ designations
DESCRIPTION:Under Rev. Proc. 2026-14 section 2.02(3)(f)\, when a governor r
 equests the further 30-day extension\, Treasury’s window to designate th
 at state’s 2027 Opportunity Zones runs to December 28\, 2026 at the late
 st. The extension applies only on the governor’s request\; it is not aut
 omatic.\n\nSource: Rev. Proc. 2026-14\, section 2.02(3)(f)\, https://www.i
 rs.gov/pub/irs-drop/rp-26-14.pdf
TRANSP:TRANSPARENT
URL:https://www.irs.gov/pub/irs-drop/rp-26-14.pdf
END:VEVENT
BEGIN:VEVENT
UID:costseg-placed-in-service-dec31-2026@clickdragfinance.com
DTSTAMP:20261027T000000Z
LAST-MODIFIED:20261027T000000Z
SEQUENCE:0
DTSTART;VALUE=DATE:20261231
DTEND;VALUE=DATE:20270101
SUMMARY:Placed in service by Dec 31 (calendar-year taxpayers)
DESCRIPTION:For a calendar-year taxpayer\, property placed in service (read
 y and available for its intended use) by December 31 is first depreciated 
 on that year’s return\, and property placed in service on January 1 or l
 ater is first depreciated on the next year’s return. A cost segregation 
 study on that property can be completed after year-end\, before the return
  is filed\; buying or placing property in service for the deduction alone 
 is not a reason to do either.\n\nSource: Treas. Reg. §1.167(a)-11(e)(1)(i
 )\, https://www.ecfr.gov/current/title-26/section-1.167(a)-11
TRANSP:TRANSPARENT
URL:https://www.ecfr.gov/current/title-26/section-1.167(a)-11
END:VEVENT
BEGIN:VEVENT
UID:oz1-deferred-gain-inclusion-2026@clickdragfinance.com
DTSTAMP:20261027T000000Z
LAST-MODIFIED:20261027T000000Z
SEQUENCE:0
DTSTART;VALUE=DATE:20261231
DTEND;VALUE=DATE:20270101
SUMMARY:Pre-2027 QOF deferred gain included in income (if held)
DESCRIPTION:For an investor still holding a qualifying QOF investment made 
 on or before December 31\, 2026\, the remaining deferred gain is included 
 in income for the tax year that includes December 31\, 2026\, unless an ea
 rlier inclusion event already triggered it (Notice 2026-40 section 4.01\; 
 prior §1400Z-2(b)(1)). The amount included is the lesser of the deferred 
 gain or the investment’s fair market value on that date\, minus the inve
 stor’s basis in the investment (§1400Z-2(b)(2))\; the investor keeps th
 e investment and can still make the 10-year election under §1400Z-2(c) af
 ter a 10-year hold.\n\nSource: IRS Notice 2026-40\, section 4.01\, https:/
 /www.irs.gov/pub/irs-drop/n-26-40.pdf
TRANSP:TRANSPARENT
URL:https://www.irs.gov/pub/irs-drop/n-26-40.pdf
END:VEVENT
BEGIN:VEVENT
UID:oz1-property-acquisition-cutoff-2026@clickdragfinance.com
DTSTAMP:20261027T000000Z
LAST-MODIFIED:20261027T000000Z
SEQUENCE:0
DTSTART;VALUE=DATE:20261231
DTEND;VALUE=DATE:20270101
SUMMARY:2018-only tract property cutoff (exceptions apply)
DESCRIPTION:Under Notice 2026-40 section 5.01(1)\, tangible property a QOF 
 or QOZ business acquires after December 31\, 2026 cannot be qualified oppo
 rtunity zone business property unless it is acquired for use in a zone des
 ignated after July 4\, 2025 or one of two exceptions applies (a working ca
 pital safe harbor plan meeting the 2026 thresholds\, or ordinary-course re
 placement property). Property acquired on or before December 31\, 2026 in 
 a 2018 tract is tested under the existing designation\, which runs through
  December 31\, 2028 (Puerto Rico: December 31\, 2027).\n\nSource: IRS Noti
 ce 2026-40\, section 5.01(1)\, https://www.irs.gov/pub/irs-drop/n-26-40.pd
 f
TRANSP:TRANSPARENT
URL:https://www.irs.gov/pub/irs-drop/n-26-40.pdf
END:VEVENT
BEGIN:VEVENT
UID:oz1-working-capital-plan-2026@clickdragfinance.com
DTSTAMP:20261027T000000Z
LAST-MODIFIED:20261027T000000Z
SEQUENCE:0
DTSTART;VALUE=DATE:20261231
DTEND;VALUE=DATE:20270101
SUMMARY:OZ working capital plan: adopt\, 10% in\, 5% spent
DESCRIPTION:Under Notice 2026-40 section 5.01(2)(b)\, property a QOZ busine
 ss acquires after December 31\, 2026 for use in a previously designated zo
 ne can meet the acquisition requirement only if the written working capita
 l safe harbor plan was adopted on or before December 31\, 2026\, the busin
 ess received at least 10% of the planned working capital by that date and 
 spent at least 5% by that date\, and later acquisitions are substantially 
 consistent with the plan. Amounts the business must spend under a binding 
 agreement entered into before January 1\, 2027 count as spent for the 5% t
 est.\n\nSource: IRS Notice 2026-40\, section 5.01(2)(b)\, https://www.irs.
 gov/pub/irs-drop/n-26-40.pdf
TRANSP:TRANSPARENT
URL:https://www.irs.gov/pub/irs-drop/n-26-40.pdf
END:VEVENT
BEGIN:VEVENT
UID:qof-90pct-test-year-end-2026@clickdragfinance.com
DTSTAMP:20261027T000000Z
LAST-MODIFIED:20261027T000000Z
SEQUENCE:0
DTSTART;VALUE=DATE:20261231
DTEND;VALUE=DATE:20270101
SUMMARY:QOF 90% asset test: year-end testing date
DESCRIPTION:For a calendar-year qualified opportunity fund\, the last day o
 f the tax year\, December 31\, is one of the two dates whose average must 
 show at least 90% of assets in qualified opportunity zone property (§1400
 Z-2(d)(1)). The values are reported on Form 8996 with the fund’s return.
 \n\nSource: IRC §1400Z-2(d)(1)\, https://www.law.cornell.edu/uscode/text/
 26/1400Z-2
TRANSP:TRANSPARENT
URL:https://www.law.cornell.edu/uscode/text/26/1400Z-2
END:VEVENT
BEGIN:VEVENT
UID:oz2-investment-rules-begin-2027@clickdragfinance.com
DTSTAMP:20261027T000000Z
LAST-MODIFIED:20261027T000000Z
SEQUENCE:0
DTSTART;VALUE=DATE:20270101
DTEND;VALUE=DATE:20270102
SUMMARY:OZ 2.0 rules apply to new QOF investments
DESCRIPTION:For amounts invested in a qualified opportunity fund after Dece
 mber 31\, 2026\, deferred gain is included at the earlier of a sale or exc
 hange or 5 years after the investment\, and an investment held at least 5 
 years gets a basis increase of 10% of the deferred gain (30% for a qualifi
 ed rural opportunity fund) (§1400Z-2(b) as amended by OBBBA §70421(c)). 
 After a 10-year hold\, the §1400Z-2(c) election sets basis at fair market
  value on the earlier of the sale or 30 years after the investment\; each 
 of these dates runs from the investor’s own investment date\, not a fixe
 d calendar date.\n\nSource: IRC §1400Z-2 (OBBBA §70421(c)(5)(A) note)\, 
 https://www.law.cornell.edu/uscode/text/26/1400Z-2
TRANSP:TRANSPARENT
URL:https://www.law.cornell.edu/uscode/text/26/1400Z-2
END:VEVENT
BEGIN:VEVENT
UID:oz2-new-zones-effective-2027@clickdragfinance.com
DTSTAMP:20261029T000000Z
LAST-MODIFIED:20261029T000000Z
SEQUENCE:1
DTSTART;VALUE=DATE:20270101
DTEND;VALUE=DATE:20270102
SUMMARY:2027 Opportunity Zones take effect
DESCRIPTION:Under Rev. Proc. 2026-14 section 2.02(3)(g)\, a tract Treasury 
 certifies and designates in the 2026 round is an Opportunity Zone from Jan
 uary 1\, 2027 through December 31\, 2036. The 2018 zones are not removed b
 y it: under section 2.02(2)(c) they stay designated through December 31\, 
 2028 (Puerto Rico: December 31\, 2027).\n\nSource: Rev. Proc. 2026-14\, se
 ction 2.02(3)(g)\, https://www.irs.gov/pub/irs-drop/rp-26-14.pdf
TRANSP:TRANSPARENT
URL:https://www.irs.gov/pub/irs-drop/rp-26-14.pdf
END:VEVENT
BEGIN:VEVENT
UID:oz1-q4-estimated-tax-2027@clickdragfinance.com
DTSTAMP:20261027T000000Z
LAST-MODIFIED:20261027T000000Z
SEQUENCE:0
DTSTART;VALUE=DATE:20270115
DTEND;VALUE=DATE:20270116
SUMMARY:Fourth 2026 estimated tax installment due
DESCRIPTION:For a calendar-year individual\, the fourth 2026 estimated tax 
 installment is due January 15\, 2027\; the 2026 tax that the 90% current-y
 ear test measures includes any deferred Opportunity Zone gain included for
  2026\, but an individual whose installments meet the prior-year safe harb
 or of §6654(d)(1)(B)\, measured on the 2025 tax\, is not required to pay 
 more for it. That installment is not required if the 2026 return is filed 
 by February 1\, 2027 and the entire balance is paid with it (Form 1040-ES)
 .\n\nSource: IRS Form 1040-ES (2026)\, https://www.irs.gov/pub/irs-pdf/f10
 40es.pdf
TRANSP:TRANSPARENT
URL:https://www.irs.gov/pub/irs-pdf/f1040es.pdf
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:In 7 days: Fourth 2026 estimated tax installment due
TRIGGER:-P7D
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:return-due-passthrough-2027-03-15@clickdragfinance.com
DTSTAMP:20261027T000000Z
LAST-MODIFIED:20261027T000000Z
SEQUENCE:0
DTSTART;VALUE=DATE:20270315
DTEND;VALUE=DATE:20270316
SUMMARY:2026 partnership and S corporation returns due
DESCRIPTION:For a calendar-year partnership or S corporation\, the 2026 ret
 urn (Form 1065 or 1120-S) is due March 15\, 2027\, and a QOF taxed as a pa
 rtnership or S corporation attaches Form 8996 to it\; Form 7004 gives an a
 utomatic 6-month extension of time to file\, not to pay. An automatic acco
 unting-method change on Form 3115 (for example\, catch-up depreciation aft
 er a cost segregation study on property the partnership or S corporation p
 laced in service in an earlier tax year and still owns\, when it meets the
  conditions in section 6.01 of Rev. Proc. 2025-23) is attached to the time
 ly filed original return for the year of change\, including extensions (Re
 v. Proc. 2015-13 section 6.03(1)(a)).\n\nSource: IRC §6072(b)\, https://w
 ww.law.cornell.edu/uscode/text/26/6072
TRANSP:TRANSPARENT
URL:https://www.law.cornell.edu/uscode/text/26/6072
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:In 7 days: 2026 partnership and S corporation returns due
TRIGGER:-P7D
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:return-due-individual-ccorp-2027-04-15@clickdragfinance.com
DTSTAMP:20261027T000000Z
LAST-MODIFIED:20261027T000000Z
SEQUENCE:0
DTSTART;VALUE=DATE:20270415
DTEND;VALUE=DATE:20270416
SUMMARY:2026 individual and C corporation returns due
DESCRIPTION:For a calendar-year individual or C corporation\, the 2026 retu
 rn is due April 15\, 2027\, and any tax owed is due that day even with an 
 extension\, which is an extension of time to file\, not to pay. For an inv
 estor still holding a pre-2027 QOF investment\, this 2026 return reports t
 he deferred gain included for 2026 on Form 8949 and Schedule D\, with Form
  8997 attached\; a C corporation QOF attaches Form 8996.\n\nSource: IRC §
 6072(a)\, https://www.law.cornell.edu/uscode/text/26/6072
TRANSP:TRANSPARENT
URL:https://www.law.cornell.edu/uscode/text/26/6072
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:In 7 days: 2026 individual and C corporation returns due
TRIGGER:-P7D
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:qof-90pct-test-mid-year-2027@clickdragfinance.com
DTSTAMP:20261027T000000Z
LAST-MODIFIED:20261027T000000Z
SEQUENCE:0
DTSTART;VALUE=DATE:20270630
DTEND;VALUE=DATE:20270701
SUMMARY:QOF 90% asset test: six-month testing date
DESCRIPTION:For a calendar-year qualified opportunity fund that has been a 
 QOF since the start of its tax year\, June 30 is the last day of the first
  6-month period and one of the two §1400Z-2(d)(1) testing dates for the 9
 0% asset test. A fund that first became a QOF partway through the year sta
 rts its 6-month period in that first month\, so its date differs (Form 899
 6 instructions).\n\nSource: Instructions for Form 8996\, https://www.irs.g
 ov/instructions/i8996
TRANSP:TRANSPARENT
URL:https://www.irs.gov/instructions/i8996
END:VEVENT
BEGIN:VEVENT
UID:return-due-passthrough-extended-2027-09-15@clickdragfinance.com
DTSTAMP:20261027T000000Z
LAST-MODIFIED:20261027T000000Z
SEQUENCE:0
DTSTART;VALUE=DATE:20270915
DTEND;VALUE=DATE:20270916
SUMMARY:Extended 2026 partnership and S corp returns due
DESCRIPTION:For a calendar-year partnership or S corporation that filed For
 m 7004\, the extended 2026 return is due September 15\, 2027\; the extensi
 on was of time to file\, not to pay. A Form 8996 for a QOF taxed as a part
 nership or S corporation\, and any Form 3115 for an automatic change for p
 roperty the entity placed in service in an earlier tax year and still owns
  (when it meets the conditions in section 6.01 of Rev. Proc. 2025-23)\, go
  with this return if it is the timely filed return\, including extensions.
 \n\nSource: Instructions for Form 7004\, https://www.irs.gov/instructions/
 i7004
TRANSP:TRANSPARENT
URL:https://www.irs.gov/instructions/i7004
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:In 7 days: Extended 2026 partnership and S corp returns due
TRIGGER:-P7D
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:return-due-individual-ccorp-extended-2027-10-15@clickdragfinance.com
DTSTAMP:20261027T000000Z
LAST-MODIFIED:20261027T000000Z
SEQUENCE:0
DTSTART;VALUE=DATE:20271015
DTEND;VALUE=DATE:20271016
SUMMARY:Extended 2026 individual and C corp returns due
DESCRIPTION:For a calendar-year individual (Form 4868) or C corporation (Fo
 rm 7004) on extension and not yet filed\, the extended 2026 return is due 
 October 15\, 2027\; the extension was of time to file\, not to pay\, so ta
 x owed was due in April. For an investor still holding a pre-2027 QOF inve
 stment\, that extended 2026 return reports the 2026 deferred-gain inclusio
 n with Form 8997.\n\nSource: IRS: Get an extension to file your tax return
 \, https://www.irs.gov/filing/get-an-extension-to-file-your-tax-return
TRANSP:TRANSPARENT
URL:https://www.irs.gov/filing/get-an-extension-to-file-your-tax-return
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:In 7 days: Extended 2026 individual and C corp returns due
TRIGGER:-P7D
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:costseg-placed-in-service-dec31-2027@clickdragfinance.com
DTSTAMP:20261027T000000Z
LAST-MODIFIED:20261027T000000Z
SEQUENCE:0
DTSTART;VALUE=DATE:20271231
DTEND;VALUE=DATE:20280101
SUMMARY:Placed in service by Dec 31 (calendar-year taxpayers)
DESCRIPTION:For a calendar-year taxpayer\, property placed in service (read
 y and available for its intended use) by December 31 is first depreciated 
 on that year’s return\, and property placed in service on January 1 or l
 ater is first depreciated on the next year’s return. A cost segregation 
 study on that property can be completed after year-end\, before the return
  is filed\; buying or placing property in service for the deduction alone 
 is not a reason to do either.\n\nSource: Treas. Reg. §1.167(a)-11(e)(1)(i
 )\, https://www.ecfr.gov/current/title-26/section-1.167(a)-11
TRANSP:TRANSPARENT
URL:https://www.ecfr.gov/current/title-26/section-1.167(a)-11
END:VEVENT
BEGIN:VEVENT
UID:qof-90pct-test-year-end-2027@clickdragfinance.com
DTSTAMP:20261027T000000Z
LAST-MODIFIED:20261027T000000Z
SEQUENCE:0
DTSTART;VALUE=DATE:20271231
DTEND;VALUE=DATE:20280101
SUMMARY:QOF 90% asset test: year-end testing date
DESCRIPTION:For a calendar-year qualified opportunity fund\, the last day o
 f the tax year\, December 31\, is one of the two dates whose average must 
 show at least 90% of assets in qualified opportunity zone property (§1400
 Z-2(d)(1)). The values are reported on Form 8996 with the fund’s return.
 \n\nSource: IRC §1400Z-2(d)(1)\, https://www.law.cornell.edu/uscode/text/
 26/1400Z-2
TRANSP:TRANSPARENT
URL:https://www.law.cornell.edu/uscode/text/26/1400Z-2
END:VEVENT
BEGIN:VEVENT
UID:oz-puerto-rico-2018-zones-end-2027@clickdragfinance.com
DTSTAMP:20261027T000000Z
LAST-MODIFIED:20261027T000000Z
SEQUENCE:0
DTSTART;VALUE=DATE:20271231
DTEND;VALUE=DATE:20280101
SUMMARY:Puerto Rico’s original Opportunity Zones end
DESCRIPTION:Under Rev. Proc. 2026-14 section 2.02(2)(c)\, the original Oppo
 rtunity Zones in Puerto Rico remain designated through December 31\, 2027\
 , a year before the other 2018 zones. Puerto Rico tracts designated in the
  2026 round run from January 1\, 2027.\n\nSource: Rev. Proc. 2026-14\, sec
 tion 2.02(2)(c)\, https://www.irs.gov/pub/irs-drop/rp-26-14.pdf
TRANSP:TRANSPARENT
URL:https://www.irs.gov/pub/irs-drop/rp-26-14.pdf
END:VEVENT
BEGIN:VEVENT
UID:return-due-passthrough-2028-03-15@clickdragfinance.com
DTSTAMP:20261027T000000Z
LAST-MODIFIED:20261027T000000Z
SEQUENCE:0
DTSTART;VALUE=DATE:20280315
DTEND;VALUE=DATE:20280316
SUMMARY:2027 partnership and S corporation returns due
DESCRIPTION:For a calendar-year partnership or S corporation\, the 2027 ret
 urn (Form 1065 or 1120-S) is due March 15\, 2028\, and a QOF taxed as a pa
 rtnership or S corporation attaches Form 8996 to it\; Form 7004 gives an a
 utomatic 6-month extension of time to file\, not to pay. An automatic acco
 unting-method change on Form 3115 (for example\, catch-up depreciation aft
 er a cost segregation study on property the partnership or S corporation p
 laced in service in an earlier tax year and still owns\, when it meets the
  conditions in section 6.01 of Rev. Proc. 2025-23) is attached to the time
 ly filed original return for the year of change\, including extensions (Re
 v. Proc. 2015-13 section 6.03(1)(a)).\n\nSource: IRC §6072(b)\, https://w
 ww.law.cornell.edu/uscode/text/26/6072
TRANSP:TRANSPARENT
URL:https://www.law.cornell.edu/uscode/text/26/6072
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:In 7 days: 2027 partnership and S corporation returns due
TRIGGER:-P7D
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:return-due-individual-ccorp-2028-04-18@clickdragfinance.com
DTSTAMP:20261027T000000Z
LAST-MODIFIED:20261027T000000Z
SEQUENCE:0
DTSTART;VALUE=DATE:20280418
DTEND;VALUE=DATE:20280419
SUMMARY:2027 individual and C corporation returns due
DESCRIPTION:For a calendar-year individual or C corporation\, the 2027 retu
 rn is due April 18\, 2028\, and any tax owed is due that day even with an 
 extension\, which is an extension of time to file\, not to pay. A QOF inve
 stor attaches Form 8997 for any year it held a QOF investment\, and a C co
 rporation QOF attaches Form 8996.\n\nSource: IRC §6072(a) and §7503\, ht
 tps://www.law.cornell.edu/uscode/text/26/6072
TRANSP:TRANSPARENT
URL:https://www.law.cornell.edu/uscode/text/26/6072
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:In 7 days: 2027 individual and C corporation returns due
TRIGGER:-P7D
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:qof-90pct-test-mid-year-2028@clickdragfinance.com
DTSTAMP:20261027T000000Z
LAST-MODIFIED:20261027T000000Z
SEQUENCE:0
DTSTART;VALUE=DATE:20280630
DTEND;VALUE=DATE:20280701
SUMMARY:QOF 90% asset test: six-month testing date
DESCRIPTION:For a calendar-year qualified opportunity fund that has been a 
 QOF since the start of its tax year\, June 30 is the last day of the first
  6-month period and one of the two §1400Z-2(d)(1) testing dates for the 9
 0% asset test. A fund that first became a QOF partway through the year sta
 rts its 6-month period in that first month\, so its date differs (Form 899
 6 instructions).\n\nSource: Instructions for Form 8996\, https://www.irs.g
 ov/instructions/i8996
TRANSP:TRANSPARENT
URL:https://www.irs.gov/instructions/i8996
END:VEVENT
BEGIN:VEVENT
UID:return-due-passthrough-extended-2028-09-15@clickdragfinance.com
DTSTAMP:20261027T000000Z
LAST-MODIFIED:20261027T000000Z
SEQUENCE:0
DTSTART;VALUE=DATE:20280915
DTEND;VALUE=DATE:20280916
SUMMARY:Extended 2027 partnership and S corp returns due
DESCRIPTION:For a calendar-year partnership or S corporation that filed For
 m 7004\, the extended 2027 return is due September 15\, 2028\; the extensi
 on was of time to file\, not to pay. A Form 8996 for a QOF taxed as a part
 nership or S corporation\, and any Form 3115 for an automatic change for p
 roperty the entity placed in service in an earlier tax year and still owns
  (when it meets the conditions in section 6.01 of Rev. Proc. 2025-23)\, go
  with this return if it is the timely filed return\, including extensions.
 \n\nSource: Instructions for Form 7004\, https://www.irs.gov/instructions/
 i7004
TRANSP:TRANSPARENT
URL:https://www.irs.gov/instructions/i7004
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:In 7 days: Extended 2027 partnership and S corp returns due
TRIGGER:-P7D
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:return-due-individual-ccorp-extended-2028-10-16@clickdragfinance.com
DTSTAMP:20261027T000000Z
LAST-MODIFIED:20261027T000000Z
SEQUENCE:0
DTSTART;VALUE=DATE:20281016
DTEND;VALUE=DATE:20281017
SUMMARY:Extended 2027 individual and C corp returns due
DESCRIPTION:For a calendar-year individual (Form 4868) or C corporation (Fo
 rm 7004) on extension and not yet filed\, the extended 2027 return is due 
 October 16\, 2028\; the extension was of time to file\, not to pay\, so ta
 x owed was due in April.\n\nSource: IRS: Get an extension to file your tax
  return\, https://www.irs.gov/filing/get-an-extension-to-file-your-tax-ret
 urn
TRANSP:TRANSPARENT
URL:https://www.irs.gov/filing/get-an-extension-to-file-your-tax-return
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:In 7 days: Extended 2027 individual and C corp returns due
TRIGGER:-P7D
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:costseg-placed-in-service-dec31-2028@clickdragfinance.com
DTSTAMP:20261027T000000Z
LAST-MODIFIED:20261027T000000Z
SEQUENCE:0
DTSTART;VALUE=DATE:20281231
DTEND;VALUE=DATE:20290101
SUMMARY:Placed in service by Dec 31 (calendar-year taxpayers)
DESCRIPTION:For a calendar-year taxpayer\, property placed in service (read
 y and available for its intended use) by December 31 is first depreciated 
 on that year’s return\, and property placed in service on January 1 or l
 ater is first depreciated on the next year’s return. A cost segregation 
 study on that property can be completed after year-end\, before the return
  is filed\; buying or placing property in service for the deduction alone 
 is not a reason to do either.\n\nSource: Treas. Reg. §1.167(a)-11(e)(1)(i
 )\, https://www.ecfr.gov/current/title-26/section-1.167(a)-11
TRANSP:TRANSPARENT
URL:https://www.ecfr.gov/current/title-26/section-1.167(a)-11
END:VEVENT
BEGIN:VEVENT
UID:qof-90pct-test-year-end-2028@clickdragfinance.com
DTSTAMP:20261027T000000Z
LAST-MODIFIED:20261027T000000Z
SEQUENCE:0
DTSTART;VALUE=DATE:20281231
DTEND;VALUE=DATE:20290101
SUMMARY:QOF 90% asset test: year-end testing date
DESCRIPTION:For a calendar-year qualified opportunity fund\, the last day o
 f the tax year\, December 31\, is one of the two dates whose average must 
 show at least 90% of assets in qualified opportunity zone property (§1400
 Z-2(d)(1)). The values are reported on Form 8996 with the fund’s return.
 \n\nSource: IRC §1400Z-2(d)(1)\, https://www.law.cornell.edu/uscode/text/
 26/1400Z-2
TRANSP:TRANSPARENT
URL:https://www.law.cornell.edu/uscode/text/26/1400Z-2
END:VEVENT
BEGIN:VEVENT
UID:oz-2018-zones-end-2028@clickdragfinance.com
DTSTAMP:20261027T000000Z
LAST-MODIFIED:20261027T000000Z
SEQUENCE:0
DTSTART;VALUE=DATE:20281231
DTEND;VALUE=DATE:20290101
SUMMARY:Original 2018 Opportunity Zones end
DESCRIPTION:Under Rev. Proc. 2026-14 section 2.02(2)(c)\, the Opportunity Z
 ones designated in 2018 (outside Puerto Rico) remain designated through De
 cember 31\, 2028. A 2018 tract that was also designated in the 2026 round 
 continues as a 2027 zone through December 31\, 2036.\n\nSource: Rev. Proc.
  2026-14\, section 2.02(2)(c)\, https://www.irs.gov/pub/irs-drop/rp-26-14.
 pdf
TRANSP:TRANSPARENT
URL:https://www.irs.gov/pub/irs-drop/rp-26-14.pdf
END:VEVENT
END:VCALENDAR