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This version of the form is not currently in use and is provided for reference only. Download this version of
IRS Form 8996
for the current year.
IRS Form 8996 Qualified Opportunity Fund
What Is IRS Form 8996?
This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury on January 1, 2020. Check the official IRS-issued instructions before completing and submitting the form.
FAQ
Q: What is IRS Form 8996?
A: IRS Form 8996 is a form used to report information about qualified opportunity funds (QOFs) to the Internal Revenue Service (IRS).
Q: What is a qualified opportunity fund?
A: A qualified opportunity fund is an investment vehicle that is used to invest in Qualified Opportunity Zones (QOZs), which are economically distressed communities.
Q: Do I need to file IRS Form 8996?
A: If you are the issuer of a qualified opportunity fund, you are generally required to file IRS Form 8996.
Q: What information is reported on IRS Form 8996?
A: IRS Form 8996 requires the issuer of a qualified opportunity fund to report information such as the fund's name, employer identification number (EIN), and the amount of investment in QOZ property.
Q: Are there any filing deadlines for IRS Form 8996?
A: Yes, IRS Form 8996 must generally be filed with the IRS by the due date of the tax return for the issuer of the qualified opportunity fund.
Q: Are there any penalties for not filing IRS Form 8996?
A: Failure to file IRS Form 8996 or providing inaccurate information on the form may result in penalties imposed by the IRS.
Form Details:
- A 4-page form available for download in PDF;
- Actual and valid for filing 2023 taxes;
- Editable, printable, and free;
- Fill out the form in our online filing application.
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Download IRS Form 8996 Qualified Opportunity Fund
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