Both testing dates, the six-month cash carve-out, and the monthly section 1400Z-2(f)(1) penalty, worked while the balance sheet is still on screen.
| QOZ share on testing date 1 | — | % |
|---|---|---|
| QOZ share on testing date 2 | — | % |
| Form 8996 average of the two dates | — | % |
| Shortfall on date 1 (convert assets already held) | — | $ |
| Shortfall on date 2 | — | $ |
| Penalty, first-half months | — | $ |
| Penalty, second-half months | — | $ |
| Penalty for the year | — | $ |
| New outside QOZ property needed to clear 90% | — | $ |
Free, no key, no cap: every number above — both testing dates, the Form 8996 average, each shortfall, the penalty month by month, and the new-money figure that clears 90%.
$60 once · one licence key per person or team seat · 7-day full refund. The full version keeps the work: the month-by-month penalty schedule exported to .csv for the workpaper file, and an alarm before each testing date. At the IRS 7% underpayment rate held through Q4 2026, a $450,000 shortfall costs $2,625 for every month it stands.
Get the CSV penalty schedule and testing-date alarms — $60This page is the working piece. The full pack has everything below.
Both testing dates, the six-month cash carve-out, and the monthly section 1400Z-2(f)(1) penalty, worked while the balance sheet is still on screen.
At the IRS 7% underpayment rate held through Q4 2026, a $450,000 shortfall costs $2,625 for every month it stands (shortfall x 7% / 12).
Buy the full version — $60It runs the Form 8996 90 percent asset test on both testing dates a calendar-year fund has, June 30 and December 31, averages them the way the form does, and prices the section 1400Z-2(f)(1) penalty month by month at the IRS underpayment rate you enter. It also gives the dollars needed to get back over 90 percent.
Managers of US Qualified Opportunity Funds and the CPAs who sign their Form 8996. It fits the person holding a trial balance on June 29 who needs to know, before the testing date closes, whether the fund is over the line and what one month under it costs.
Most of them apply 90 percent to total assets and stop. They miss that cash received in the six months before a testing date, held under a written working-capital plan, comes out of the denominator, and they report the cure as the shortfall when new outside money must cover ten times that amount.
Every number is free with no key and no usage cap: both percentages, the average, both shortfalls, the monthly penalty and the cure figure. The $60 key adds two things on a different axis, keeping the work: a month-by-month penalty schedule exported to .csv, and an alarm before each testing date.
The penalty is its own yardstick. At the 7 percent underpayment rate the IRS carried through the fourth quarter of 2026, a $450,000 shortfall costs $2,625 for every month it stands, and a full six months of it is $15,750. The key is $60 once, with a seven-day full refund.
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