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  • Form 8997

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Section 1502.-- Regulations 26 CFR 1.1502 21: Net operating losses. T.D. 8997 DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 602 Carryback of Consolidated Net Operating Losses.

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Rulemaking Related content

About Form 8997, Initial and Annual Statement of...
Sep 19, 2020 — Use Form 8997 to inform the IRS of the QOF investments and deferred gains...
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26 CFR § 1.1400Z2(c)-1 - Investments held for at...
(2) Files form 8997, Initial and Annual Statement of Qualified Opportunity Fund (QOF)...
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Customer Care at 1-800-937-8997 and a. T-Mobile Activations ... e-mail or telephone); no...
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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).

Filing Requirements To certify and maintain as a Qualified Opportunity Fund, the entity must annually file Form 8996, Qualified Opportunity Fund with the eligible partnership or corporation federal tax return. You must file Form 8996 by the due date of the tax return (including extensions).

Filing Requirements You must file annually Form 8997, Initial and Annual Statement of Qualified Opportunity Fund (QOF) Investments with your timely filed federal tax return (including extensions).

How do I include Form 8997 Initial and Annual Statement of Qualified Opportunity Fund (QOF) Investments in TurboTax? You will have to print and mail your return. TurboTax does not support Form 8997.

Filing Requirements You must file annually Form 8997, Initial and Annual Statement of Qualified Opportunity Fund (QOF) Investments with your timely filed federal tax return (including extensions).

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).

A corporation or partnership uses Form 8996 to certify that it is organized to invest in QOZ property. In addition, a corporation or partnership files Form 8996 annually to report that the QOF meets the 90% investment standard of section 1400Z-2 or to figure the penalty if it fails to meet the investment standard.

A corporation or partnership uses Form 8996 to certify that it is organized to invest in QOZ property. In addition, a corporation or partnership files Form 8996 annually to report that the QOF meets the 90% investment standard of section 1400Z-2 or to figure the penalty if it fails to meet the investment standard.

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232
Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232