Guidance

Regulations

REG-120186-18 Investing in Qualified Opportunity Funds
April 17, 2019

Transcript of the July 9, 2019 IRS Hearing on REG-120186-18 Investing in Qualified Opportunity Funds
Courtesy of Tax Analysts

Video: Testimony of John Sciarretti, CPA, at IRS Hearing on REG-120186-18 Investing in Qualified Opportunity Funds
July 9, 2019

Investing in Qualified Opportunity Funds
May 21, 2019

Request for Information on Data Collection and Tracking for Qualified Opportunity Zones
May 1, 2019

IRS Issues Guidance Relating to Deferral of Gains for Investments in a Qualified Opportunity Fund
April 17, 2019

Proposed Treasury Reg 115420-18 Investing in Qualified Opportunity Funds
October 29, 2018

Investing in Qualified Opportunity Funds; Correction
December 28, 2018

Internal Revenue Code

IRC 1400Z-1 Designation

IRC 1400Z–2 Special Rules for Capital Gains Invested in Opportunity Zones

IRS Guidance

Updated Opportunity Zones Frequently Asked Questions
Sept. 4, 2019

N-19-42: Amplification of Notice 2018-48 to Include Additional Puerto Rico Designated Qualified Opportunity Zones 
June 25, 2019

Updated Opportunity Zones Frequently Asked Questions
June 24, 2019

Updated Opportunity Zones Frequently Asked Questions
April 17, 2019

IRS Reg 115420-18: Hearing Cancellation for Investing in Qualified Opportunity Funds
Jan. 7, 2019

Revenue Ruling: 2018-32: Determination of Rate of Interest
December 6, 2018

Revenue Ruling 2018-29: Special Rules for Capital Gains Invested in Opportunity Zones
October 19, 2018

Updated Opportunity Zones Frequently Asked Questions
October 19, 2018

Info. Letter 2018-0018
October 4, 2018

Notice 2018-48: Designated Qualified Opportunity Zones under Internal Revenue Code § 1400Z-2
June 20, 2018

Updated Opportunity Zones Frequently Asked Questions
June 15, 2018

Opportunity Zones Frequently Asked Questions
April 25, 2018

Rev. Proc. 2018-16: Procedure for Designating Population Census Tracts as Qualified Opportunity Zones for purposes of §§ 1400Z–1 and 1400Z–2 of the Internal Revenue Code
February 9, 2018

Treasury Notices

Hearing: Investing in Qualified Opportunity Funds
February 1, 2019

Designated Qualified Opportunity Zones
June 14, 2018

Designated Qualified Opportunity Zones
May 18, 2018

Designated Qualified Opportunity Zones
May 17, 2018

Designated Qualified Opportunity Zones
May 16, 2018

Designated Qualified Opportunity Zones
April 18, 2018

Treasury, IRS Announce First Round Of Opportunity Zones Designations For 18 States
April 9, 2018

Designated Qualified Opportunity Zones
April 9, 2018

CDFI Fund Data

Opportunity Zone Information Resource -  sortable lists by state of all census tracts eligible for designation as a Qualified Opportunity Zone
February 27, 2018

Link to a Map of All Designated Qualified Opportunity Zones

Link to Opportunity Zone Resources

Forms

DRAFT Form 8996 Qualified Opportunity Fund
Oct. 30, 2019

DRAFT Form 8949 Instructions
Oct. 8, 2019

DRAFT Form 1099-B Proceeds from Broker and Barter Exchange Transactions
Oct. 2, 2019

DRAFT Form 1099-B Proceeds from Broker and Barter Exchange Transactions Instructions
Oct. 2, 2019

DRAFT Form 1040 (Schedule D) Capital Gains and Losses
Oct. 2, 2019

DRAFT Form 1040 (Schedule D) Capital Gains and Losses Instructions
Oct. 2, 2019

DRAFT Form 8897 Initial and Annual Statement of Qualified Opportunity Fund (QOF) Investments
Sept. 25, 2019

IRS Request for Comment on Tax Forms
October 9, 2018

Form 1040 Schedule D Instructions - Capital Gains and Losses

Form 1065 - U.S. Return of Partnership Income

Form 1065 Instructions

Form 1120 - U.S. Corporation Income Tax Return

Form 1120 Instructions

Form 1120 for Schedule D - Capital Gains and Losses

Form 1120 Instructions for Schedule D

Form 1120-REIT - U.S. Income Tax Return for Real Estate Investment Trusts

Form 1120-REIT Instructions

Form 1120S - U.S. Income Tax Return for an S Corporation

Form 1120S Instructions

Form 4797 - Sales of Business Property

Form 4797 Instructions 

Form 6781- Gains and Losses From Section 1256 Contracts and Straddles

2018 Form 8949 - Sales and Other Dispositions of Capital Assets

2018 Form 8949 Instructions

Form 8996 - Qualified Opportunity Fund

Form 8996 Instructions

Other

Drawbridge Operation Regulations
November 27, 2019

Enforcement of Obligations for Temporary Nonimmigrant Non – Agricultural Workers Described In the Immigration and Nationality Act
November 15, 2019

Secretary of Education Betsy DeVos Announces New Initiative to Support Opening and Expanding Charter Schools in Opportunity Zones
October 10, 2019

2019–2020 Priority Guidance Plan
October 8, 2019

60-Day Notice of Proposed Information Collection: Opportunity Zone Grant Certification Form
October 9, 2019

U.S. Department of Education Announces New Grant Awards to Address School Safety and Improve Access to Mental Health Services
October 8, 2019

SEC and NASAA Statement on Opportunity Zones: Federal and State Securities Laws Considerations
July 16, 2019

SEC Compliance and Disclosure Interpretation on Advertising and Opportunity Zones
July 16, 2019

Press Release: SEC and NASAA Explain Application of Securities Laws to Opportunity Zone Investments
July 16, 2019

SEC Chairman Statement on Opportunity Zones
July 16, 2019

U.S. EPA Seeks Further Clarifications and Improvements to Proposed Rule Regarding Investing in Opportunity Funds, REG-120186-18
June 12, 2019

U.S. Economic Development Prioritizes Applications for Projects Located in Opportunity Zones
EDA, June 12, 2019

Implementation Plan for The White House Opportunity and Revitalization Council
April 18, 2019 

Completed Program Targeting Actions
April 18, 2019 

Review of HUD Policy in Opportunity Zones
April 12, 2019

Proposed Priorities, Requirements, Definitions, and Selection Criteria— Expanding Opportunity Through Quality Charter Schools Program; Grants to Charter School Developers for the Opening of New Charter Schools and for the Replication and Expansion of High-Quality Charter Schools
April 4, 2019

Remarks by President Trump at the White House Opportunity and Revitalization Council Meeting
April 4, 2019

Establishing the White House Opportunity and Revitalization Council
December 12, 2018

WTAS: Support for the Trump Administration’s Approval of Opportunity Zones
April 18, 2018

Second Quarter Update to the 2017-2018 Priority Guidance Plan
February 7, 2018