Data / Federal rules / 2026-18574
Information Reporting Regarding Qualified Opportunity Zones and Updated Qualified Opportunity Fund Certification and Decertification Procedures
The Internal Revenue Service published this proposed rule in the Federal Register on September 11, 2026. Comments closed on October 16, 2026.
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What the agency says
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.
Key facts
- Document number
- 2026-18574
- Type
- Proposed rule
- Action
- Notice of proposed rulemaking and notice of public hearing
- Agency
- Treasury Department; Internal Revenue Service
- Published
- September 11, 2026
- Comments due
- October 16, 2026
- Dates
- 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.
- Docket
- REG-116506-25
- Regulation ID (RIN)
- 1545-BR82
- Code of Federal Regulations
- 26 CFR 1; 26 CFR 301
- Topics
- Employment taxes; Estate taxes; Excise taxes; Gift taxes; Income taxes; Penalties; Reporting and recordkeeping requirements
- Pages
- 33
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Everything from the Internal Revenue Service · Rules on employment taxes · Rules on estate taxes · Rules on excise taxes · Published in September 2026
Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.