Form 8996 July 8, 2019 16 32 64 128 Form 8996 instructions Form 8996 pdf Form 8996 example Form 8996 qualified opportunity fund Form 8996 vs 8997 Form 8996 due date Form 8996 underpayment rate Form 89962 What is form 8996 used for 2023 form 8996 Who files form 8996