Investors & landlords

You could choose to file your tax return through e-file and then send Form 8997 to the IRS later.  This way the form will be on file with them and should be placed with your tax return when they reconcile them. If you choose this method then delete the form from your return before e-file.

The instructions are here:  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, 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.

1. You can choose to amend your return later after the original return is processed. Form 1040-X will be available February 24th.  There will be an option to select Amend/Change your return once it has been filed. 
   1. You won't change the numbers, but you will send the 1040-X, page 1 & 2 along with your Form 8997.  This is an easy process and takes care of the required reporting.
2. You can try the following as an option and it should be connected to your tax return (the IRS does not show this form as one of the selections to send after e-file acknowledgement but you can try it).
   • If you are e-filing your tax return, then mail your Form 8997 along with Form 8453 to the following address within three days after the IRS accepts your tax return: 

Internal Revenue Service

Attn: Shipping and Receiving, 0254 

Receipt and Control Branch 

Austin, TX 73344-0254

If you need a blank Form 8453, you can download this pdf, enter your address information and write in Form 8997 (this form is really just a cover sheet). 

@user322

[Edited: 01/23/2022 | 1:16p PST]