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Form 8971: Information Regarding Beneficiaries Acquiring Property From a Decedent
IRS Form 8971 is Information Regarding Beneficiaries Acquiring Property From a Decedent, used to report beneficiaries who acquired property from a decedent. It must be filed no later than the earlier of 30 days after the date on which Form 706 or Form 706-NA is required to be filed.
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IRS Form 8971 - Information Regarding Beneficiaries Acquiring Property From a Decedent
IRS Form 8971 is Information Regarding Beneficiaries Acquiring Property From a Decedent, used to report beneficiaries who acquired property from a decedent. It must be filed no later than the earlier of 30 days after the date on which Form 706 or Form 706-NA is required to be filed.
Risk Radar
Scan points- 1Ensure the total amount in Form 8971, Part II, matches the totals across all attached Schedule A forms.
- 2Filing without checking the 'Supplemental Filing' box when updating information.
- 3Furnishing Schedule A to any beneficiary other than the one listed on that specific Schedule A.
- 4Not including all required information on Form 8971 or its attached Schedules A.
- 5Failing to match the total estate tax value from column (e) with Schedule A totals in Part II, line 3, column (h).
Plain English
This form tells the IRS about people (beneficiaries) who received property from someone who has passed away. It ensures that these beneficiaries use the correct initial value, called basis, when they start owning the property. This helps comply with the consistent basis requirement of section 1014(f).
Submission Date
- Filing date: 2025-09-04 22:10:18
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when an executor of an estate or other person required to file Form 706 or Form 706-NA needs to provide information about beneficiaries who acquired property from a decedent.
- Do not use Form 8971 if the estate tax return is filed solely for generation-skipping transfer tax allocation, portability election (DSUE), or protective filing when no Schedule A is required or furnished.
- Check Schedule A (Form 8971) instead when furnishing basis information to a specific beneficiary who acquired certain property from the decedent.
Form selector
Use this form or another form?
Filing solely for DSUE portability
The estate tax return is filed only to elect portability of the deceased spousal exclusion amount.
✓ Check box on Form 8971 and attach a statement listing other executors.
Furnishing basis info to one beneficiary
Each Schedule A must report property acquired by a beneficiary to only that individual beneficiary.
✓ Ensure the correct Schedule A matches the specific beneficiary listed on Form 8971.
Filing when no Schedules A are furnished
The executor must timely file Form 8971 even if no Schedules A are required or furnished.
✓ Confirm that Part II of Form 8971 is completed, listing the total number of beneficiaries.
Deadline or filing window
Filing is required no later than the earlier of two dates: 30 days after the date Form 706 or Form 706-NA is due (including extensions), or 30 days after that form is filed. If the deadline falls on a Saturday, Sunday, or legal holiday, the executor files on the next business day.
Checklist
What you need before filling it out
Form Purpose
Information about beneficiaries who acquired property from a decedent · Instructions p.1
Who Must File
Executor of an estate or other person(s) required to file Form 706 or Form 706-NA under IRC section 6018(a) or 6018(b) · Instructions p.1
Filing Deadline (General)
No later than the earlier of: 30 days after Form 706/706-NA required to be filed OR 30 days after Form 706/706-NA is filed · Instructions p.1
Schedule A Furnishing Rule
Each Schedule A must report property acquired by a beneficiary to only that beneficiary. · Instructions p.1
Mailing Address
Internal Revenue Service Mail Stop 824G, 7940 Kentucky Drive, Florence, KY 41042 · Instructions p.1
Beneficiary Count (Part II)
Total number of beneficiaries to the estate · Form 8971 Part II, Line 1
Before you submit
- 1Ensure all required Schedules A are included with Form 8971.
- 2Verify that each Schedule A is furnished only to its corresponding beneficiary, trustee, or executor.
- 3Confirm the filing date meets the deadline (earlier of 30 days after requirement/filing).
- 4Check Part II, column (d) on Form 8971 and certify the exact date Schedule A was provided to each beneficiary.
- 5If multiple executors exist, ensure one name is listed on line 4 and a statement detailing others is attached.
- 6Confirm that if an alternate valuation election (section 2032) was made, the date is entered on Form 8971, Line 9.
- 7Verify that when filing, the form is submitted separate from any and all other tax returns filed by the estate.
How to file this form
- 1Complete Part II of Form 8971 by stating the total number of beneficiaries (Line 1) and the number who acquired only excepted property.
- 2Furnish each required Schedule A to its specific beneficiary, trustee, or executor using one of the listed methods (in person, email, mail, private delivery).
- 3Certify on Form 8971, Part II, column (d), the date that each individual received their corresponding Schedule A.
- 4Mail or submit Form 8971 and all attached Schedules A to Internal Revenue Service Mail Stop 824G at 7940 Kentucky Drive, Florence, KY 41042. Keep proof of filing.
Known limitations
- 1The Form 8971 must be filed even if no Schedules A are furnished or required to be furnished when the Form 8971 is filed.
- 2A copy of the Form 8971 should not be furnished to any beneficiary; a Schedule A, however, must be furnished only to that specific beneficiary.
- 3When furnishing a Schedule A, do not provide a copy of the Form 8971 to a beneficiary.
- 4If an estate has multiple beneficiaries acquiring property, duplicate and use page 2 (Part II—Continuation) if additional entries are needed on the Form 8971.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is dated August 2025, and users can find the latest information regarding Form 8971 at IRS.gov/Form8971.
What changed or needs a fresh check
- Edition date — confirm the revision date reads August 2025.
- Mailing address — confirm the IRS mailing address is Mail Stop 824G, 7940 Kentucky Drive, Florence, KY 41042.
- Filing deadline (general) — confirm filing must occur no later than 30 days after Form 706/706-NA is required to be filed.
- Schedule A furnishing — confirm Schedule A must be furnished only to the individual beneficiary, trustee, or executor listed on it.
- Executor listing (multiple) — confirm that if more than one executor exists, one name is entered on line 4 and a statement detailing others is attached.
Quick Facts
Downloads
After you file
- 1Retain a copy of the completed Form 8971 (including all attached Schedules A) for the estate's records.
- 2If supplementing a previously furnished Schedule A, check the first box on line 8 and indicate the reason(s) for the supplement.
- 3Attach a copy of each completed Schedule A to the Form 8971 or its supplement when filing with the IRS.
- 4Note that if the due date falls on a Saturday, Sunday, or legal holiday, the executor may file on the next business day.
Sources
- SRCInstructions p.1 — Purpose of Form 8971 is to provide information to the IRS about beneficiaries who acquired property from a decedent.
- SRCInstructions p.1 — The executor must file Form 8971 even if no Schedules A are furnished or required to be furnished when the Form 8971 is filed.
- SRCInstructions p.1 — Filing deadline is the earlier of: 30 days after the date on which Form 706 or Form 706-NA is required to be filed; or 30 days after Form 706 or Form 706-NA is filed.
- SRCInstructions p.5 — Column (a) requires entering the name of each individual, trust, or other estate (beneficiary) on Form 8971 or its supplement.
- SRCInstructions p.6 — On Schedule A, Column (a) numbers each property for which the executor furnished or is required to furnish a Schedule A.
- SRCInstructions p.6 — If supplementing a Schedule A, check the first box on line 8 and indicate the reason(s).
- SRCInstructions p.7 — Comments can be sent to Tax Forms and Publications at 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.
Common confusion points
When do I need to file Form 8971?
The deadline is the earlier of 30 days after the required filing date of Form 706/706-NA, or 30 days after Form 706/706-NA is actually filed with the IRS.
→ Check which date comes first.
Do I have to file a Schedule A for every beneficiary?
The executor must file Form 8971 even if no Schedules A are required, but each Schedule A furnished must report property acquired by only that specific beneficiary.
→ Confirm whether any property is being reported or if the filing is purely informational.
What happens when I need to update a previous Schedule A?
Check the first box on line 8 of the new Schedule A and check all applicable boxes indicating why it is a supplement (e.g., adding more properties).
→ Ensure you are using the correct duplicate page 2 if necessary for the supplement.
What should I include in the description columns (b)-(d) on Schedule A?
Use the same description used by the executor on Form 706 or Form 706-NA, and include the schedule and item number from those forms.
→ Double-check that the property listing matches the original filing documents.
Can I just list bulk assets instead of detailing every item on Schedule A?
Yes, a listing of bulk assets can be attached to Schedule A in lieu of a detailed description for each item acquired by a beneficiary.
→ Ensure the bulk asset listing includes name/description, value, and valuation date relevant to basis reporting.
What if I am filing Form 8971 solely to elect portability?
The form is filed solely to make an allocation or election respecting generation-skipping transfer tax, solely to elect portability of the deceased spousal exclusion amount (DSUE), or solely as a protective filing.
→ Verify that your specific reason for filing matches one of these stated purposes.
Workflow map
Related forms and next steps
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Often used with
⚠ If something goes wrong
- IRS.gov/Form8971 — The website provides the latest information about developments related to Form 8971.
Questions about IRS Form 8971
What is IRS Form 8971 used for?
This form tells the IRS about people (beneficiaries) who received property from someone who has passed away. It ensures that these beneficiaries use the correct initial value, called basis, when they start owning the property. This helps comply with the consistent basis requirement of section 1014(f).
Who must file IRS Form 8971?
An executor of an estate or other person(s) required to file Form 706 or Form 706-NA (estate tax return) under IRC section 6018(a) or 6018(b) must file Form 8971.
What information does IRS Form 8971 require?
Form 8971 reports information to the IRS about beneficiaries acquiring property from a decedent. Schedule A provides specific basis information for certain properties acquired by a beneficiary, and total estate tax value is added for each beneficiary in Part II.
When is IRS Form 8971 due?
Form 8971 must be filed no later than the earlier of two dates: 30 days after the date Form 706 or Form 706-NA is required to be filed (including extensions) with the IRS, or 30 days after that form is actually filed with the IRS.
Where do I file IRS Form 8971?
Form 8971 and all attached Schedule(s) A must be filed at the address specified in the instructions. If filing a supplement, the 'Supplemental Filing' box on both Form 8971 and each Schedule A must be checked.
How do I complete IRS Form 8971?
The required filer must complete Form 8971 and attach all necessary Schedule(s) A. If a preparer handles the form, they must sign it as a paid preparer and give a copy to the executor. The total estate tax value from column (e) on Form 8971 must match the totals from all Schedules A, Part II, line 3, column (h).
What happens if IRS Form 8971 is filed incorrectly?
An executor may be subject to penalties for failure to file or furnish correct Forms 8971 and Schedules A even if there is no tax due on the estate tax return. Penalties can apply for timely filing, completeness, accuracy, or late supplementation.
When do I need to file Form 8971?
The deadline is the earlier of 30 days after the required filing date of Form 706/706-NA, or 30 days after Form 706/706-NA is actually filed with the IRS. Check which date comes first.
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