Section 15. Partnership Return of Income›3.24.15 Partnership Return of Income
Section 26 Form 8997 (Program 12200)
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
(2)
QOF EIN 1
PTI 1(A)
Enter the EIN from Form 8997 Part I Row 1 Column (a).
(3)
Date QOF Investment Acquired 1
PTI 1(B)
Enter the Date from Form 8997 Part I Row 1 Column (b).
(4)
Special Gain Code 1
PTI 1(D)
Enter the Alpha Code from Form 8997, Part I, Row 1 Column (d).
(5)
Short Term Deferred Gain QOF 1
PTI 1(E)
Enter the Amount from Form 8997, Part I, Row 1 Column (e).
(6)
Long Term Deferred Gain QOF 1
PTI 1(F)
Enter the Amount from Form 8997, 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 8997, Part II, Row 1 Column (a).
(11)
Date QOF Investment Acquired 1
PTII 1(B)
Enter the Date from Form 8997, Part II, Row 1, Column (b).
(12)
Special Gain Code
PTII 1(D)
Enter the Alpha Code from Form 8997, Part II, Row 1, Column (d).
(13)
Short Term Deferred Gain QOF 1
PTII 1(E)
Enter the Amount from Form 8997, Part II, Row 1, Column (e).
(14)
Long Term Deferred Gain QOF 1
PTII 1(F)
Enter the Amount from Form 8997, 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 8997, Part III, Row 1, Column (a).
(19)
Date QOF Investment Acquired 1
PTIII 1(B)
Enter the Date of Event from Form 8997 Part III Row 1 Column (b).
(20)
Special Gain Code 1
PTIII 1(D)
Enter the Alpha Code from Form 8997, 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) Deferred Short Term Gain.
(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.
(26)
QOF EIN 1
PTIV 1(A)
Enter the EIN from Form 8997, Part IV, Row 1 Column (a).
(27)
Date QOF Investment Acquired 1
PTIV 1(B)
Enter the Date from Form 8997, Part IV, Row 1 Column (b).
(28)
Special Gain Code 1
PTIV 1(D)
Enter the Alpha Code from Form 8997 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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