@mkossman wrote:
I believe Form 8997 has to be filed annually (until QOF matures or is sold), so it's no only useless this year, but for 10-12 years to come!
Is it getting extended? Otherwise, if not, the deferred gain has to be included on or before 12/31/2026.
See https://www.irs.gov/credits-deductions/opportunity-zones-frequently-asked-questions
