About Form 8997, Initial and Annual Statement of Qualified Opportunity Fund (QOF) Investments


Use Form 8997 to inform the IRS of the QOF investments and deferred gains held at the beginning and end of the current tax year, as well as any capital gains deferred by investing in a QOF and QOF investments disposed of during the current tax year.

Current Revision

Form 8997PDF

Recent Developments

None at this time.

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