News / Rule changes

Correction moves the OZ fund reporting comment deadline to October 26, 2026

· Treasury / IRS · IRS / Treasury (Federal Register)

What changed and who it affects: A Federal Register correction changes the comment deadline on the proposed OZ information-reporting rules (REG-116506-25) from October 16 to October 26, 2026. Affects funds, OZ businesses and advisers who plan to comment.

The correction (FR Doc. C1-2026-18574, 91 FR 61175) amends the DATES section of the September 11, 2026 proposed rule: "October 16, 2026" should read "October 26, 2026".

Nothing else in the proposed rule changed.

Primary sources

On Opportunity Zone Invest

Checked against the source on October 14, 2026. This page summarizes the official document; it is not tax advice.

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