Use Form 8996 to certify that the corporation or partnership is a qualified opportunity fund (QOF). It is also used to annually report whether the QOF met the investment standard during its tax year. Current Revision Form 8996 Instructions for Form 8996 (HMTL) Recent Developments IRS provides answers about Coronavirus related tax relief for Qualified Opportunity Funds and investors Other Items You May Find Useful All Form 8996 Revisions Opportunity Zones Other Current Products
