Use Form 8996 to certify that the corporation or partnership is a qualified opportunity fund (QOF). It is also used to annually report whether the QOF met the investment standard during its tax year. Current revision Form 8996 PDF Instructions for Form 8996 (Print version PDF) Recent developments Clarification of instructions for Form 8996 Informing Qualified Opportunity Zone Businesses not to file Form 8996 -- 30-AUG-2022 Other items you may find useful All Form 8996 revisions Opportunity Zones Other current products
