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Form 8996 is used to report investments in Qualified Opportunity Funds (QOFs) and the associated capital gains deferred or excluded under the Qualified Opportunity Zone program. This form includes instructions for calculating the holding period tests, determining investment percentage in QOZ property, and reporting penalties if applicable.
Form 8996 is a form used by investors to report their investments in qualified opportunity funds (QOFs) and qualified opportunity zones (QOZs). It is used to calculate the investment value of QOZ property held by the QOF on the last day of the tax year.
Reporting on Form 8996 requires information about the investor's QOF, including the name and EIN, as well as information about the QOZ businesses in which the QOF invested. The form also includes columns for reporting the value of tangible property located in QOZs, as well as the investment value of QOZ stock or partnership interests held on the last day of the tax year.
A qualified opportunity fund (QOF) is an investment vehicle that invests at least 90% of its assets in qualified opportunity zone property, which includes stocks and securities of companies that conduct significant operations in a QOZ. The QOF must also have an election in place to be treated as a QOF.
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