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

 

Notice: Historical Content


This is an archival or historical document and may not reflect current law, policies or procedures.

More In Forms and Instructions

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.
 

This page is designated as historical and is no longer updated. Page Last Reviewed or Updated: 01-Sep-2023