Table of Contents
- Internal Revenue Code
- Treasury Regulations
- IRS Guidance
- Opportunity Zone Forms
- Opportunity Zone Locations
- Tax Charts and Other Summaries
- Template Documents
Internal Revenue Code
Treasury Regulations
- Final Regulations (TD 9889) Investing in Qualified Opportunity Funds
- Final Regulations (TD 9889) Correcting Amendments – 85 Federal Register 19082 – April 1, 2020
- Final Regulations (TD 9889) Correction – 86 Federal Register 42715 – August 5, 2021
- Final Regulations (TD 9889) Correcting Amendments – 86 Federal Register 42716 – August 5, 2021
- Proposed Regulations (REG-120186-18) Investing in Qualified Opportunity Funds
- Proposed Regulations (REG-115420-18) Investing in Qualified Opportunity Funds
IRS Guidance
- Revenue Procedure 2018-16 Qualified Opportunity Zone Designation
- Revenue Ruling 2018-29 Special Rules for Capital Gains Invested in Opportunity Zones
- Notice 2020-23 (Update to Notice 2020-18) Additional Relief for Taxpayers Affected by Ongoing Coronavirus Disease 2019 Pandemic
- Notice 2020-39 Relief for Qualified Opportunity Funds and Investors Affected by Ongoing Coronavirus Disease 2019 Pandemic
- Notice 2021-10 Extension of Relief for Qualified Opportunity Funds and Investors Affected by Ongoing Coronavirus Disease 2019 Pandemic
- Opportunity Zones Frequently Asked Questions
- List of PLRs Referencing IRC §1400Z-2
Opportunity Zone Forms
- Form 8996 (Rev. December 2021)
- Form 8996 Instructions (Rev. December 2022)
- Form 8997 (2022)
- Form 8949 (2022)
- Form 8949 Instructions (2022)
Opportunity Zone Locations
- Notice 2018-48 Designated Qualified Opportunity Zones Under IRC §1400Z-2
- Notice 2019-42 Amplification of Notice 2018-48 to Include Additional Puerto Rico Designated Qualified Opportunity Zones
- Announcement 2021-10 Qualified Opportunity Zone Boundaries Unaffected by 2020 Decennial Census Changes
- Map of Designated Qualified Opportunity Zones