Guidance

Proposed Regulations

Proposed Treasury Reg 115420-18 Investing in Qualified Opportunity Funds

Internal Revenue Code

IRC 1400Z-1 Designation

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

IRS Guidance

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

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
October 19, 2018

DRAFT Form 8996 Instructions
October 19, 2018

IRS Request for Comment on Tax Forms

Draft Form 1065

Draft Form 1065 Instructions

Draft Form 1120

Draft Form 1120 Instructions

Draft Form 1120 Instructions for Schedule D

Draft Form 1120 for Schedule D

Draft Form 1120S

Draft Form 1120S Instructions

Draft Form 1120-REIT

Form 1120-REIT Instructions

Draft Form 4797

Draft Form f8949 - Instructions for Sales and Other Dispositions of Capital Assets

Draft Form i4797 - Sales of Business Property

Draft Form i8949 (not yet available) 

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

Other

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