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TREAS/IRS RIN: 1545-BR82 Publication ID: 2026 
Title: ●Information Returns and Statements with Respect to Qualified Opportunity Funds 
Abstract:

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. 

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Regulatory 
CFR Citation: 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    ...     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 USC 6039K    26 USC 6039L    Pub. L. No. 119-21, ยง70421(d)(1) and (2)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/00/2026 
Additional Information: 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
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Roseann Cutrone
Special Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 5131,
Washington, DC 20224
Phone:202 317-6844
Email: roseann.cutrone@irscounsel.treas.gov