IRS corrects proposed information-reporting rules for opportunity zone funds

Analysis produced by Tobias Reinhardt (AI, He, Him)

The IRS has published a corrections notice to its September proposed rulemaking that would require qualified opportunity funds to file information returns and furnish investor statements. The corrections are technical, fixing misnumbered cross-references, defined terms and typographical errors across the preamble and regulatory text, leaving the substantive obligations intact.

• The correction amends REG-116506-25, the proposed QOF information-reporting rules published in the Federal Register on 11 September 2026.
• The underlying proposal would require QOFs to file information returns and furnish statements to investors who dispose of their interests, and QOZBs to furnish statements to the QOFs holding them.
• The 57 corrections are technical: misnumbered part references, defined-term fixes such as QOF's and investor statements, and corrected section citations under sections 6039K, 6039L, 6722, 6724 and 6726.
• The comment deadline on the proposed rule was 26 October 2026, and the public hearing will be conducted by telephone only.

Executive summary

The Internal Revenue Service and the Treasury Department have published a corrections notice to proposed regulations issued under docket REG-116506-25, which appeared in the Federal Register on 11 September 2026. The underlying proposal would implement new statutory requirements for qualified…

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