Get your plan and records ready before December 31st
A free 5-minute tracker for the December 31, 2026 deadline in IRS Notice 2026-40. It helps the operating business put a written spending plan in place, record its money with dates and sign one certificate for its CPA and attorney. It records your facts and does the math, and it does not give tax or legal advice.
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Who is this tracker for?
The safe harbor belongs to the operating business that holds the project and pays its bills. Its plan, its money records, its certificate.
A fund that holds property directly has no working capital safe harbor.
The safe harbor belongs to an operating business. This tracker stops here for a fund. The fund’s own tests, its December 31 reading and its Form 8996 are OZfile’s work.
What is the business’s legal name?
Which fund invests in it?
Where is the business?
Its phone
Where is the project?
What is its census tract?
11 digits. Find it on the CDFI Fund’s map: type the address there and copy the tract number. Open the CDFI map
Census tract typed
The plan will say the property sits in this tract, a qualified opportunity zone designated in 2018. Your attorney confirms the tract before the plan is adopted.
Does the business have a written spending plan?
The plan says how much money the project will use and by when. Its schedule sets the spending targets your business must hit to keep the cash sheltered from the 5% cash limit.
Does the business have a written spending plan?
What is the plan’s total?
When was the plan adopted?
Does the plan include a timeline for the spending?
About how much money will the project use, from the fund, loans or other sources?
Without a written plan the money the fund put in has no safe harbor. The next screens write one from your answers, and you adopt it before the money screens.
When does the plan spend the money?
List each date the plan names and the amount that must be spent by then. Most plans have 3 to 6 rows. Together the rows should reach the plan’s total.
| DateThe day by which the amount must be spent. Month, day, year. Example: December 31, 2026.Required | Amount reached by thenCumulative: what the plan will have spent by that date, whole dollars. The last row reaches the plan’s total.Required | What forIn a few words. Example: Land closing.Optional |
|---|---|---|
The rows above are the adopted schedule. Changing them makes a new version of the plan; the adopted one stays on file with its date.
When did the first money arrive, or when will it?
Add the money that arrived
List each deposit that landed in the company’s account for this project. Notice 2026-40 asks that at least 10% of the plan’s total reach the company by December 31, 2026.
| Date it arrivedThe day the money landed in the company’s account. Month, day, year.Required | AmountWhole dollars. Example: 250000.Required | From whomWhere the money came from. The fund, when the fund moved it in. A loan, when a lender sent it. Something else for anything other, a partner or a grant.Required | WhoThe lender’s or the payer’s name, when it is a loan or something else. Example: Coastal Bank.If a loan or other |
|---|---|---|---|
Add bills the company has paid
List the money that paid for costs, at least the major items. Notice 2026-40 asks that at least 5% of the plan’s total be spent by December 31, 2026. Bills paid and signed contracts count together.
| Date it was paidThe day the bill was paid. Month, day, year.Required | AmountWhole dollars. Example: 28000.Required | Who was paidThe builder, the architect, the county. Example: Architect, design work.Optional | Pays a contractWhen this payment is under a contract listed on the next screen, pick it, so the same money is not counted twice toward December.Optional |
|---|---|---|---|
Add contracts the company has signed
List only the signed contracts the company is required to pay and cannot back out of. Together with bills paid, they need to reach 5% of the plan’s total by December 31, 2026. Only contracts signed before January 1, 2027 count.
| Signing dateThe day the contract was signed. Month, day, year. The signing date decides whether it counts this December.Required | Amount the company owesWhat the contract obligates the company to pay, whole dollars.Required | Who the contract is withThe builder, the supplier. Example: BuildCo, construction contract.Optional |
|---|---|---|
Your amounts are confirmed
Select a fund
Every fund keeps its own plan, records, and report. Pick one to continue, or add another.
Add how you use and hold funds
The last thing a plan requires is a statement on how it uses and holds money. Tell us what the money will pay for and how the company holds it before it is spent. Plain answers are enough, and they become the plan’s sentences.
What will the money pay for? Required for the plan
How will the company hold money it has not spent yet? Pick one or more. Safe harbor condition
Does the money arrive at once or in several infusions?
Adopt the plan
Read the plan the tracker wrote from your answers. Only someone the company’s operating agreement authorizes should adopt it. Adopting it here dates the plan. Talk to your attorney before changing the plan after December 31, 2026.
The plan is adopted. Download it now and keep it with the company’s records.
Written spending plan · preview
This written spending plan is made for Riverline Partners LLC, an operating business of Riverline Opportunity Fund I, LLC.
Designation. The company designates $3,800,000 of working capital assets, whether from the fund, a loan or another source, for the development of a trade or business in a qualified opportunity zone, including when appropriate the acquisition, construction or substantial improvement of tangible property in that zone. These assets are designated for the following purpose: buy land or property, renovate the building, and purchase equipment. Until spent, the company holds the designated capital in cash or bank deposits.
Schedule · Later infusions · Consistency · Adoption. The full document downloads here once adopted.
Adopted on the day you press Adopt. That date goes on the plan and the certificate.
The certificate
Complete your report below. If the IRS ever asks, the company has to show that the plan was followed. This page and its dated entries are part of that record, along with the bank statements, invoices and contracts behind them.
Certificate of entries on file
Your documents are ready
One plan, one December. OZfile carries the rest.
This tracker records one plan for one December. OZfile runs the fund’s compliance from here: the 90 percent test days, each business’s five tests, the 6039K and 6039L statements and Form 8996, and the records behind them.
Book a demoThe December tracker
One plan, one December. OZfile carries the rest.
This tracker records one plan for one December. OZfile runs the fund’s compliance from here: the 90 percent test days, each business’s five tests, the 6039K and 6039L statements and Form 8996, and the records behind them.
Book a demoThe operator dashboard
Every tracker, newest first. Progress counts name, address, phone, plan, money in, money out, and signature.