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How do I report a QOZ fund investment and elect to defer the gain for tax purposes?

To elect to defer tax on an eligible gain, the taxpayer must report the gain on the applicable IRS tax form for the taxable year in which the gain was realized. They must also complete IRS Form 8997, Initial and Annual Statement of Qualified Opportunity Fund (QOF) Investments. Form 8997 requires details such as:

The date the QOZ fund investment was made (i.e., the date the investor wired their money for the investment to the QOZ fund)

• The dollar amount of the QOZ fund investment
• The legal name of the QOZ fund or entity
• The EIN of the QOZ fund or entity

For the Origin Opportunity Zone Fund III LLC EIN, please contact your dedicated investor relations professional.