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Investors & landlords
Yes, you can.
According to Who Must File in the Form 8997, Initial and Annual Statement of Qualified Opportunity Fund (QOF) Investments instructions:
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).
[Bolding mine.]
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April 14, 2022
8:23 AM
3,032 Views