Information Reporting Regarding Qualified Opportunity Zones and Updated Qualified Opportunity Fund Certification and Decertification Procedures

The record

Publisher

Federal Register

Agency

Treasury Department; Internal Revenue Service

Source

Federal Register

Kind

Federal Register: proposed rule

Jurisdiction

United States

Topics

Other

Importance

Notable, the middle of three tiers Kresmion sets by fixed rules from the source's own fields

Published (source time)

2026-09-11 (the source gives a date only)

First seen on Kresmion

2026-10-26 18:24 UTC

The original

• PDF (Federal Register)

Link not checked yet: one check due 2026-11-25 (the source published this record more than 7 days before Kresmion first saw it).

Source: Federal Register (federalregister.gov). U.S. government work, public domain.

The publisher's summary

This document contains proposed regulations that would implement new statutory requirements for qualified opportunity funds to file information returns with the IRS and furnish statements to investors who dispose of investments in those entities and for qualified opportunity zone businesses to furnish statements to qualified opportunity funds that hold interests in them. These proposed regulations would also clarify the applicability of penalties for the failure to file or furnish these information returns and statements. Finally, these proposed regulations would clarify the qualified opportunity fund self-certification rules and provide procedures for qualified opportunity funds to revoke inadvertent certifications or voluntarily decertify.

The publisher's words, as published.

Federal Register document

Document number

2026-18574

Document type

Proposed Rule

Status

Published