1545-BR82 202510 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Information Returns and Statements with Respect to Qualified Opportunity Funds

This regulation will provide guidance under section 6039K regarding the obligations of qualified opportunity funds (QOFs) to report certain information to the IRS and to furnish statements to persons that dispose their interests in the QOFs.

This regulation will also provide guidance under section 6039L regarding the obligations of a qualified opportunity zone businesses (QOZBs) to furnish certain information on statements to QOFs that hold interest in the QOZBs.

This regulation will also provide guidance under sections 6724 and 6726 regarding the penalties that are applicable to QOFs and QOZBs that do not file returns/furnish statements as required under sections 6039K and 6039L. 

]]> Substantive, Nonsignificant First Time Published in The Unified Agenda Proposed Rule Stage No No Regulatory 26 CFR 1.6039K-1 26 CFR 1.6039L-1 26 CFR 301.6722-1 26 CFR 301.6724-1 26 CFR 301.6726-1 ... 26 USC 6039K 26 USC 6039L Pub. L. No. 119-21, ยง70421(d)(1) and (2) No NPRM 07/00/2026 REG-116506-25 Drafting attorney: Roseann Cutrone (202) 317-4094 Reviewing attorney: Adrienne Griffin (202) 317-5155 Treasury attorney: Shamik Trivedi (202) 622-6288 CC: PA Undetermined Businesses None No No No No Roseann Cutrone Special Counsel 1545 Internal Revenue Service IRS 202 317-6844 roseann.cutrone@irscounsel.treas.gov 1111 Constitution Avenue NW, Room 5131, Washington DC 20224