It is not something you apply for as it is a self-certification process filed with your U.S. tax return. You would have an attorney set up an entity that you would like to operate as an Opportunity Zone Fund and a CPA (specializing in this area) to consult with you on meeting all of the criteria, reporting the appropriate forms, etc. It is highly complex, so it is not something you would simply apply for. At a minimum, you need a consultation with an attorney and accountant experienced in this area as there are so many details involved. If you had a general idea of how the OZ works and had one or two specific technical questions that you need clarification, I would reply to that, but your question really means you need an entire ground up consultation.
