Glenn Graff quoted in What Will Qualified Opportunity Funds Have to Report?, written by Marie Sapirie, Published by Tax Notes Federal, November 11, 2019

Changes to the Opportunity Zone reporting requirements appear to be coming soon, but when Congress will act and what information it will require Treasury to collect is still uncertain. Congress seems to agree that some sort of reporting is desirable.


While lawmakers mulled over the options, the IRS revised Form 8996, "Qualified Opportunity Fund," which now requires funds to report the names of any investors who disposed of any part of their equity interest in the find during the QOF's tax year. This will allow the IRS to match dispositions reported by individual investors with dispositions reported by QOFs. 

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