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.
Frequently Asked Questions about Opportunity Zones (IRS Resource)
IRS Revenue Procedure
List of designated Qualified Opportunity Zones (QOZs): This list is current as of April 18, 2018 and will be updated regularly as new designations are made.
Please note that the list of designated tracts on this website is not the official list. The official list will be published in the Internal Revenue Bulletin at a later date.
- 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 census tract numbers select “All (with labels)” next to the “2011-2015 LIC Census Tract” option within the Layers tab.
The map may also be used to view all census tracts eligible for designation as a QOZ.
To view all census tracts eligible for designation as a QOZ, click on the “Layers” tab. Select “2011-2015 LIC Census Tract” and select the “All Eligible” option next to “Opportunity Zone Tract,” and zoom in to a specific area on the map. LICs will appear in
brown and Eligible Non-LIC Contiguous Tracts 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.
Opportunity Zones Information Resource, with sortable lists by State of all census tracts eligible for designation as a QOZ.
For questions on the Opportunity Zone nomination and designation process:
Phone: (202) 653-0406
The IRS is currently working on guidance under IRC 1400Z-2 (including the certification of Qualified Opportunity Funds and eligible investments in Qualified Opportunity Zones) and welcomes comments. Please send any comments to:
Internal Revenue Service
Attn: Scott Dinwiddie, Associate Chief Counsel (Income Tax and Accounting)
P.O. Box 7604
Ben Franklin Station
Washington, DC 20044