premium Tier Analysis

QQQI: Tax-Efficient Nasdaq Income

Using Section 1256 contracts for tax-efficient tech income.

DivAgent Research Team
2026-01-03
5 min read
Underlying
Nasdaq-100
Yield
~14.2%
Volatility
High

Why Tech Paychecks Are Bigger

Option premiums are priced based on volatility. Tech stocks (Nvidia, Tesla, AMD) are more volatile than utility stocks.

Because the Nasdaq-100 moves more than the S&P 500, QQQI can generate higher premiums (and thus higher yields) than its sibling SPYI. Currently, QQQI yields about 200 basis points more than SPYI.

The QQQI vs JEPQ Battle

Just like SPYI vs JEPI, the Nasdaq battle is between QQQI (NEOS) and JEPQ (JPMorgan).

FeatureQQQI (NEOS)JEPQ (JPMorgan)
Yield~14%~9-10%
Tax StrategySection 1256 (60/40)Ordinary Income
Income SourceIndex Options (NDX)ELNs (Equity Linked Notes)

When to Buy QQQI

QQQI fits perfectly into the "Growth Engine" of an income portfolio. If you are retired but worried about inflation, you need assets that can grow their NAV over time. Historically, the Nasdaq provides that growth.

However, be warned: When tech crashes (like 2022), QQQI will crash with it. The yield helps cushion the blow, but it won't stop a 30% drawdown.

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