Guidance

Executive Order

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

Proposed Regulations

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

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

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

IRS Request for Comment on Tax Forms

Draft Form 1040 Schedule D Instructions - Capital Gains and Losses

Draft Form 1065 - U.S. Return of Partnership Income

Draft Form 1065 Instructions

Draft Form 1120 - U.S. Corporation Income Tax Return

Draft Form 1120 Instructions

Draft Form 1120 for Schedule D - Capital Gains and Losses

Draft Form 1120 Instructions for Schedule D

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

Form 1120-REIT Instructions

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

Draft Form 1120S Instructions

Draft Form 4797 - Sales of Business Property

Draft Form 4797 Instructions 

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

Draft Form 8949 - Sales and Other Dispositions of Capital Assets

Draft Form 8949 Instructions

Draft Form 8996 - Qualified Opportunity Fund

Draft Form 8996 Instructions

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