Opportunity Zones Glossary

Qualified Opportunity Fund Certification 2018-06-11 08:00:00

Qualified Opportunity Fund Certification

To become a Qualified Opportunity Fund, an eligible taxpayer self-certifies.  As of now, no approval or action by the IRS is required.  To self-certify, a taxpayer merely completes a form, which will be released in the summer of 2018, and attaches that form to the taxpayer’s federal income tax return for the taxable year.