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Instructions for IRS Form 8996
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Instructions for IRS Form 8996 Qualified Opportunity Fund
This document contains official instructions for IRS Form 8996 , Qualified Opportunity Fund - a tax form released and collected by the Internal Revenue Service (IRS), a subdivision of the U.S. Department of the Treasury. An up-to-date fillable IRS Form 8996 is available for download through this link.
FAQ
Q: What is IRS Form 8996?
A: IRS Form 8996 is the form used by qualified opportunity funds to self-certify their eligibility and report certain information to the IRS.
Q: Who needs to file IRS Form 8996?
A: Qualified opportunity funds need to file IRS Form 8996.
Q: What is a qualified opportunity fund?
A: A qualified opportunity fund is an investment vehicle that invests in qualified opportunity zones to take advantage of certain tax benefits.
Q: What information is reported on IRS Form 8996?
A: IRS Form 8996 requires the reporting of various information, including the fund's name, address, employer identification number (EIN), and the aggregate amounts invested in qualified opportunity zone property.
Q: When is IRS Form 8996 due?
A: IRS Form 8996 is due annually and must be filed with the fund's federal income tax return.
Instruction Details:
- This 8-page document is available for download in PDF;
- Actual and applicable for filing 2023 taxes;
- Complete, printable, and free.
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