The authority to implement IRC 1400Z-1 and 1400Z-2 has been delegated to the IRS. The CDFI Fund is supporting the IRS with the Opportunity Zone nomination and designation process under IRC 1400Z-1 only.
The IRS has posted a list of
Frequently Asked Questions about Opportunity Zones and is currently working on guidance on how the Qualified Opportunity Zone benefit under IRC 1400Z-2 (including the certification of Qualified Opportunity Funds and eligible investments in Qualified Opportunity Zones) will be administered. IRS and Treasury are giving this guidance high priority for rapid issuance over the next few months.
Please send any comments or questions to
List of designated Qualified Opportunity Zones (QOZs): This spreadsheet was updated
June 14, 2018, to reflect the final QOZ designations for all States. (See
IRS Notice 2018-48, 2018–28 Internal Revenue Bulletin 9, July 9, 2018, for the official list of all population census tracts designated as QOZs for purposes of Internal Revenue Code §§ 1400Z-1 and 1400Z-2.)
- For a
map of all designated QOZs,
To view all designated QOZs, click on the “Layers” tab on the menu on the right hand side of the screen. Select “Opportunity Zone Tract” and unselect “2011-2015 LIC Census Tract,” and zoom in to a specific area on the map. Designated QOZs will appear in
To view a specific census tract, enter the tract number in the search bar, select “2011-2015 Census Tract” by clicking on the mailbox symbol on the left of the search bar, click search, and select the census tract number that appears in the results below.
IRS Revenue Procedure: Provides information on the eligibility criteria for census tract designation as a Qualified Opportunity Zone and the nomination and designation process.
Opportunity Zones Information Resource, with sortable lists by State of all census tracts originally eligible for designation as a QOZ.
- Opportunity Zones Shapefile: This Zip file contains a Geographic Information System (GIS) shapefile of all population census tracts designated as QOZs as well as all population census tracts originally eligible for designation as a QOZ. See Readme text document for additional detail.
For all questions on IRC 1400Z-2 related to Opportunity Funds and Opportunity Zone Investments:
Phone: (414) 231-2240
For questions only on IRC 1400Z-1 related to the Opportunity Zone nomination and designation process, or on the list and map of designated QOZs: