IRS FAQ

Q. How does a corporation or partnership become certified as a Qualified Opportunity Fund?

A. To become a Qualified Opportunity Fund, an eligible corporation or partnership self-certifies by filing Form 8996, Qualified Opportunity Fund, with its federal income tax return. Early-release drafts of the form and instructions are posted, with final versions expected in December. The return with Form 8996 must be filed timely, taking extensions into account.

https://www.irs.gov/newsroom/opportunity-zones-frequently-asked-questions

 

所有跟帖： 

• 学习了一下，似乎不能贷款，感觉是为commercial property和builder量身定做的 -若拙- ♀ (0 bytes) () 12/25/2018 postreply 14:15:47

• 柠檬椰子汁大师，我有一房八年前买的在这种区，也不是公司是个人，请问到十年时卖掉可享受fair market value 的延税吗 -mimi56- ♀ (0 bytes) () 12/26/2018 postreply 04:51:14

• Nope -柠檬椰子汁- ♂ (0 bytes) () 12/26/2018 postreply 07:37:16