Form 8879 is the declaration document and signature authorization for an e-filed return filed by an electronic return originator (ERO). Complete Form 8879 when the Practitioner PIN method is used or when the taxpayer authorizes the ERO to enter or generate the taxpayer’s personal identification number (PIN) on his or her e-filed individual ...

An investor in a QOF uses 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.

2024年8月2日 · 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.

2025年2月18日 · Form 8897 is used to report the sale or exchange of qualified tax credit bonds, such as Clean Renewable Energy Bonds and Qualified Zone Academy Bonds. These bonds provide tax credits to investors, lowering borrowing costs for specific projects.

2021年3月7日 · Form 8997, Initial and Annual Statement of Qualified Opportunity Fund Investments is a new form. You can file your tax return without that, however according the new IRS rule all taxpayers who holds a QOF investment during the tax year must file Form 8997, even if they did not dispose of any QOF investments.

2018年1月1日 · CPAs have become familiar with the electronic filing requirements and filing Form 8879, IRS efile Signature Authorization, especially since the IRS has mandated e-filing for …

2022年2月23日 · Under the opportunity zones (OZ) incentive, taxpayers can defer taxes by reinvesting capital gains from an asset sale into a qualified opportunity fund. To do so, IRS Form 8997 must be filed by all taxpayers holding a QOF investment. Guidance on how to fill out this form will eliminate inconsistencies prior to submission.

2025年2月5日 · IRS Form 8879, IRS e-file Signature Authorization, is the declaration document that an electronic return originator (ERO) uses as proof that the taxpayer authorized electronic submission of a return. Specifically, the tax return preparer will use Form 8879 when: What instructions does the IRS give to my ERO?

2022年10月13日 · Form 8997 is used to report transactions related to qualified opportunity funds. The form is filed each year that an investor has capital gains deferred in a qualified opportunity …

2024年10月16日 · Form 8879 tells your tax professional—known as an ERO, or Electronic Return Originator—to use a PIN to sign off on your e-filed return. But before they hit that ‘send’ button, the IRS needs to know that you've double-checked everything, that the numbers are all good, and that you actually agree to submit this return as your official tax ...