<SEC-DOCUMENT>0000883237-23-000110.txt : 20230630
<SEC-HEADER>0000883237-23-000110.hdr.sgml : 20230630
<ACCEPTANCE-DATETIME>20230630100244
ACCESSION NUMBER:		0000883237-23-000110
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20230628
FILED AS OF DATE:		20230630
DATE AS OF CHANGE:		20230630

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			BURKE DONALD C
		CENTRAL INDEX KEY:			0001081485

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	811-23446
		FILM NUMBER:		231059915

	MAIL ADDRESS:	
		STREET 1:		C/O BLACKROCK FINANCIAL MANAGEMENT, INC.
		STREET 2:		40 EAST 52ND STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Virtus Artificial Intelligence & Technology Opportunities Fund
		CENTRAL INDEX KEY:			0001778114
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			0131

	BUSINESS ADDRESS:	
		STREET 1:		101 MUNSON STREET
		CITY:			GREENFIELD
		STATE:			MA
		ZIP:			01301
		BUSINESS PHONE:		(866) 270-7598

	MAIL ADDRESS:	
		STREET 1:		101 MUNSON STREET
		CITY:			GREENFIELD
		STATE:			MA
		ZIP:			01301

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Virtus AllianzGI Artificial Intelligence & Technology Opportunities Fund
		DATE OF NAME CHANGE:	20210210

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AllianzGI Artificial Intelligence & Technology Opportunities Fund
		DATE OF NAME CHANGE:	20190911

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AllianzGI Artificial Intelligence Opportunities Fund
		DATE OF NAME CHANGE:	20190529
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>wf-form4_168813375147316.xml
<DESCRIPTION>FORM 4
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0407</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2023-06-28</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0001778114</issuerCik>
        <issuerName>Virtus Artificial Intelligence &amp; Technology Opportunities Fund</issuerName>
        <issuerTradingSymbol>AIO</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001081485</rptOwnerCik>
            <rptOwnerName>BURKE DONALD C</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O VIRTUS INVESTMENT PARTNERS, INC.</rptOwnerStreet1>
            <rptOwnerStreet2>ONE FINANCIAL PLAZA, 26TH FLOOR</rptOwnerStreet2>
            <rptOwnerCity>HARTFORD</rptOwnerCity>
            <rptOwnerState>CT</rptOwnerState>
            <rptOwnerZipCode>06103</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle></officerTitle>
            <otherText></otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <aff10b5One>0</aff10b5One>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2023-06-28</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>P</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>831.541</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>18.0388</value>
                    <footnoteId id="F1"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>831.541</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes>
        <footnote id="F1">The reported price in Column 4 is a weighted average sale price. These shares were sold in multiple transactions at prices ranging from $18.0290 to $18.0400 per share. The Reporting Person undertakes to provide to the issuer, any security holder of the issuer, or the staff of the Securities and Exchange commission, upon request, full information regarding the number of shares sold at each separate price within the range set forth in this footnote.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>/s/ Ronnie D. Kryjak, Attorney-in-Fact</signatureName>
        <signatureDate>2023-06-30</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
