Section 14. Fiduciary Income Tax Returns›3.24.14 Fiduciary Income Tax Returns
Section 26 Form 8997 (Program 11900, 11901 and 11902)
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Elem. No.
Form 8997 Section 26 Data Element Name
Prompt
Fld. Term
Instructions
(1)
Section Number
Sect:
Press Enter if already on the screen; otherwise, enter "26" .
(2)
QOF EIN 1
PTI 1(A)
Enter the EIN from Form 8897, Part I, Row 1, Column (a).
(3)
Date QOF Investment Acquired 1
PTI 1(B)
Enter the Date from Form 8897, Part I, Row 1, Column (b).
(4)
Special Gain Code 1
PTI 1(D)
Enter the Alpha Code from Form 8897, Part I, Row 1, Column (d).
(5)
Short Term Deferred Gain QOF 1
PTI 1(E)
Enter the amount from Form 8897, Part I, Row 1, Column (e).
(6)
Long Term Deferred Gain QOF 1
PTI 1(F)
Enter the amount from Form 8897, Part I, Row 1, Column (f).
(7)
Part I Indicator
IND
Enter "1" if additional information is present in Part I.
(8)
Enter the Total from Column (e)
PTI L2(E)
Enter the amount from Form 8997, Part I, Line 2, Column (e) Short Term Deferred Gain QOF.
(9)
Enter the Total from Column (f)
PTI L2(F)
Enter the amount from Form 8997, Part I, Line 2, Column (f) Long Term Deferred Gain QOF.
(10)
QOF EIN 1
PTII 1(A)
Enter the EIN from Form 8897, Part II Row 1, Column (a).
(11)
Date QOF Investment Acquired 1
PTII 1(B)
Enter the Date from Form 8897, Part II, Row 1, Column (b).
(12)
Special Gain Code
PTII 1(D)
Enter the Alpha Code from Form 8897, Part II, Row 1, Column (d).
(13)
Short Term Deferred Gain QOF 1
PTII 1(E)
Enter the amount from Form 8897, Part II, Row 1, Column (e).
(14)
Long Term Deferred Gain QOF 1
PTII 1(F)
Enter the amount from Form 8897, Part II, Row 1, Column (f).
(15)
Part II Indicator
IND
Enter "1" if additional information is present in Part II.
(16)
Enter the Total from Column (e)
PTII L2(E)
Enter the amount from Form 8997, Part II, Line 2, Column (e) Short Term Deferred Gain Remaining QOF.
(17)
Enter the Total from Column (f)
PTII L2(F)
Enter the amount from Form 8997, Part II, Line 2, Column (f) Long Term Deferred Gain Remaining QOF.
(18)
QOF EIN 1
PTIII 1(A)
Enter the EIN from Form 8897, Part III, Row 1, Column (a).
(19)
Date QOF Investment Acquired 1
PTIII 1(B)
Enter the Date from Form 8897, Part III, Row 1, Column (b).
(20)
Special Gain Code 1
PTIII 1(D)
Enter the Alpha Code from Form 8897, Part III, Row 1, Column (d).
(21)
Previously Deferred Short-Term Gain 1
PTIII 1(E)
Enter the amount from Form 8997, Part III, Row 1, Column (e).
(22)
Previously Deferred Long-Term Gain 1
PTII 1(F)
Enter the amount from Form 8997, Part III, Row 1, Column (f).
(23)
Part III Indicator
IND
Enter "1" if additional information is present in Part III.
(24)
Enter the Total from Column (e)
PTIII L2(E)
Enter the amount from Form 8997, Part III, Line 2, Column (e) Short Term included in Taxable Income
(25)
Enter the Total from Column (f)
PTIII L2(F)
Enter the amount from Form 8997, Part III, Line 2, Column (f) Deferred Long Term included in Taxable Income
(26)
QOF EIN 1
PTIV 1(A)
Enter the EIN from Form 8897, Part IV, Row 1, Column (a).
(27)
Date QOF Investment Acquired 1
PTIV 1(B)
Enter the Date from Form 8897, Part IV, Row 1, Column (b).
(28)
Special Gain Code 1
PTIV 1(D)
Enter the Alpha Code from Form 8897, Part IV, Row 1, Column (d).
(29)
Short-Term Deferred Gain Invested QOF 1
PTIV 1(E)
Enter the amount from Form 8997, Part IV, Row 1, Column (e).
(30)
Long-Term Deferred Gain Invested QOF 1
PTV 1(F)
Enter the amount from Form 8997, Part IV, Row 1, Column (f).
(31)
Part IV Indicator
IND
Enter "1" if additional information is present in Part IV.
(32)
Enter the Total from Column (e)
PTIV L2(E)
Enter the amount from Form 8997, Part IV, Line 2, Column (e) Short Term Deferred Gain Invested QOF.
(33)
Enter the Total from Column (f)
PTIV L2(F)
Enter the amount from Form 8997, Part IV, Line 2, Column (f) Long Term Deferred Gain Invested QOF.
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