Clarification of Instructions for Form 8996 Informing Qualified Opportunity Zone Businesses not to file Form 8996


알림: 역사 콘텐츠

본 문서는 기록 자료 또는 역사 자료로서 현행 법이나 정책, 절차>를 반영하고 있지 않을 수 있습니다.

Don’t file Form 8996 if you are a qualified opportunity zone business. Form 8996 is filed only by qualified opportunity funds. 

The 2022 Instructions for Form 8996, Qualified Opportunity Fund, will make it clear that a qualified opportunity zone business should not file Form 8996.