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How can I get an extension when self-certifying with Form 8996?

What qualifies as an extension? Are the self-certification forms public and made available to investors?


Answers
  • Matthew Rappaport
    October 16, 2019

    Form 8996 is not made public. Since it's due with the first income tax return for the QOF, you can extend the tax return filing and thereby extend the due date.

  • Maria De Los Angeles Rivera
    October 19, 2019

    Form 8996 is filed with an income tax return of the fund. Therefore, if you extend the filing if such income tax return, you will be also extending Form 8996. As part of an income tax return, it is not public.

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