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.]

@Turb022

 

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