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Investors & landlords
Who Must File
An eligible taxpayer holding a QOF
investment at any point during the tax
year must file Form 8997 with the
taxpayer’s timely filed federal income tax
return (including extensions). An eligible
taxpayer is a person that is required to
report the recognition of gains during the
tax year under federal income tax
accounting principles. If you are not
otherwise required to file a return, with
the exception of grantor trusts, but you
are an eligible taxpayer who held a QOF
investment at any point during the tax
year, attach Form 8997 to an appropriate
return, such as Form 1040-NR or Form
1120-F, with your name, address, and
identification number.
September 24, 2023
6:11 PM