Information Reporting Regarding Qualified Opportunity Zones and Updated Qualified Opportunity Fund Certification and Decertification Procedures
Built by the Tribune's code from the Federal Register. No AI wrote this page. Published in the Federal Register Sept. 11, 2026. Document 2026-18574. Updated Nov. 9, 2026.
- What it does
This document contains proposed regulations that would implement new statutory requirements for qualified opportunity funds to file information returns with the IRS and furnish statements to investors who dispose of investments in those entities and for qualified opportunity zone businesses to furnish statements to qualified opportunity funds that hold interests in them. These proposed regulations would also clarify the applicability of penalties for the failure to file or furnish these information returns and statements. Finally, these proposed regulations would clarify the qualified opportunity fund self-certification rules and provide procedures for qualified opportunity funds to revoke inadvertent certifications or voluntarily decertify.
The Internal Revenue Service's summary, as published in the Federal Register.
- What it would change
2 parts of Title 26 of the Code of Federal Regulations:
- Before this
No earlier Federal Register document under regulation identifier 1545-BR82 since Jan. 1, 2025.
Since then:
- What happens next and when
Written or electronic comments must be received by October 16, 2026. A telephonic public hearing on this proposed regulation has been scheduled for November 5, 2026, at 10:00 a.m. ET. Requests to speak and outlines of topics to be discussed at the public hearing must be received by October 13, 2026. If no outlines are received by October 13, 2026, the public hearing will be cancelled. Requests to attend the public hearing must be received by 5 p.m. ET on November 3, 2026.
The agency's dates, word for word.
The record as published
| Document number | 2026-18574 |
|---|---|
| Action | Notice of proposed rulemaking and notice of public hearing. |
| Agencies | Treasury Department; Internal Revenue Service |
| Published | Sept. 11, 2026 |
| Comments close | Oct. 16, 2026 |
| Regulation identifier (RIN) | 1545-BR82 |
| Docket | IRS-2026-1223 |
Source: the Federal Register (public domain). The document in the Federal Register