Is form 8498 required if filing a FINAL estate short period return?

[nwempe]

I efiled a 2023 Fiduciary return for this estate and am now ready to file the FINAL estate short period (1/1/24-4/30/24) return.  I do not want to wait until the 2024 forms are out so am using the 2023 forms.  I know I can't efile this short period return but am I required to file Form 8498 (explanation for not filing electronically) with this return?  Thanks!

[George4Tacks]

yes

[IRonMaN]

But does anyone know how long of a prison sentence you would receive for not including the form under those circumstances?😀