Federal Register #2026-22859

IRS corrections to proposed qualified opportunity zone regulations

The U.S. Department of the Treasury, through the Internal Revenue Service (IRS), issued corrections to proposed tax regulations for qualified opportunity zones and funds. - Government buyer: No buyer or purchasing office is identified; this is a regulatory notice issued by Treasury and the IRS, not a procurement opportunity. - Purpose: Correct typographical and regulatory-text errors in proposed regulations concerning qualified opportunity zones and qualified opportunity funds. - Underlying proposal: Addresses information returns filed by qualified opportunity funds, statements provided to investors disposing of investments, and statements provided by qualified opportunity zone businesses to funds holding interests in them. - OEMs, vendors, products, and services: None identified or requested.

Description

This document corrects proposed regulations (REG-116506-25) published September 11, 2026. Those proposed regulations would implement requirements for qualified opportunity funds to file information returns with the IRS and provide statements to investors disposing of investments, and for qualified opportunity zone businesses to provide statements to qualified opportunity funds holding interests in them. The corrections address typographical and regulatory-text errors in the proposed regulations. The deadline for comments on the proposed rule was October 26, 2026.

View original listing