You can find information and resources about Qualified Opportunity Zones (QOZs), investing in a Qualified Opportunity Fund (QOF), and certifying and maintaining a QOF by visiting the IRS website. Specifically, you can refer to IRS Notices 2018-48 and 2019-42 for a complete list of QOZs. Additionally, a visual map of the census tracts designated as QOZs is available at Opportunity Zones Resources. For further guidance, you can also check the IRS FAQs related to QOZs.
Sources:
Notice 2019-42
Rev. Rul. 2018-29
Instructions for Form 8996 (12/2023)
§ 1.1400Z2(a)-1. Deferring tax on capital gains by investing in opportunity zones.
