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 8997 PDF Recent developments None at this time. Other items you might find useful All Form 8997 Revisions About Form 8949, Sales and other Dispositions of Capital Assets About Form 8996, Qualified Opportunity Fund Opportunity Zones Opportunity Zones Frequently Asked Questions Other Current Products
