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10 September 2026

Treasury and IRS propose regulations to implement information reporting requirements for qualified opportunity funds

The Treasury Department and IRS on September 10, 2026, proposed regulations (REG-116506-25) that would implement new information reporting requirements for qualified opportunity funds. The proposed regulations would also clarify penalties for failure to provide the required information returns and the rules related to self-certification. A Tax Alert is forthcoming.

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Published by NTD’s Tax Technical Knowledge Services group; Chris DeZinno, legal editor

Document ID: 2026-1929

 

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