WASHINGTON, Nov. 10 -- Internal Revenue Service has issued a proposed rule called: Information Reporting Regarding Qualified Opportunity Zones and Updated Qualified Opportunity Fund Certification and Decertification Procedures; Correction.
The proposed rule was published in the Federal Register on Nov. 10 by Oluwafunmilayo A. Taylor, Chief, Publications and Regulations Section, Associate Chief Counsel, (Procedure and Administration).
Summary: This document contains corrections to the proposed regulations (REG-116506-25), published in the Federal Registeron September 11, 2026. These proposed regulations would implement new statutory requirements for qualified opportunity funds to file information returns with the IRS and furnish statements...