The instructions for form 8997 say it must be included with your timely filed return. Not sure you can intend to omit a form. Besides, the bigger issue is the Z deferral on form 8949. I think it will prevent me/you from efiling the return, which is a huge pain.
I spoke to a rep at TT today and they chatted internally with a resource. It was conveyed to me that it is "not known" if TT2021 (filings in 2022) will include support for 8949(z) or 8997.
I'm considering dumping TT this year.
