Form 8996 Instructions - Part i general information and. Web how to become a qof. Attach to your tax return. Note that a limited liability company that chooses to be treated either as a partnership or corporation for federal tax purposes can organize as a qof. Section references are to the internal revenue code unless otherwise noted. Web a qof must file form 8996 with its first tax return to certify its formation as a qof and then with subsequent tax returns to demonstrate that it complies with the investment standard of holding 90% of its assets in opportunity zone property. January 2020) department of the treasury internal revenue service. Web instructions for form 8996 (12/2023) qualified opportunity fund. The form 8996 can be found here:
Section references are to the internal revenue code unless otherwise noted. The form 8996 can be found here: Web a qof must file form 8996 with its first tax return to certify its formation as a qof and then with subsequent tax returns to demonstrate that it complies with the investment standard of holding 90% of its assets in opportunity zone property. Part i general information and. Web how to become a qof. Web instructions for form 8996 (12/2023) qualified opportunity fund. Note that a limited liability company that chooses to be treated either as a partnership or corporation for federal tax purposes can organize as a qof. Attach to your tax return. January 2020) department of the treasury internal revenue service.