Rev. 2023
Form 8997 instructions for reporting qualified opportunity zone investments, including reporting deferred gains from sales or exchanges of qualifying property, basis adjustments due to holding period, and identifying transfers from other taxpayers in non-inclusion transactions. Waiver of treaty benefits by foreign eligible taxpayers is also discussed.
Form 8997 is one of Tax forms that are documents used to report information related to taxes to the relevant tax authority. There are various types of tax forms, including federal, state, and local tax forms, which can vary depending on the taxpayer's circumstances and location.
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