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Form 8971: Information Regarding Beneficiaries Acquiring Property From a Decedent
IRS Form 8971 is used to report to the IRS property acquired by beneficiaries from a decedent and to provide basis information via Schedule A. An executor or anyone filing Form 706/706‑NA must file it no later than 30 days after the estate tax return filing date.
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IRS Form 8971 - Information Regarding Beneficiaries Acquiring Property From a Decedent
IRS Form 8971 is used to report to the IRS property acquired by beneficiaries from a decedent and to provide basis information via Schedule A. An executor or anyone filing Form 706/706‑NA must file it no later than 30 days after the estate tax return filing date.
Risk Radar
Scan points- 1Missing the 30‑day filing deadline triggers penalties under sections 6721 and 6722.
- 2Failing to file Form 8971 by the 30‑day deadline.
- 3Not furnishing Schedule A to the listed beneficiary.
- 4Furnishing Form 8971 itself to a beneficiary.
- 5Omitting the “Supplemental Filing” box when filing a supplement.
Plain English
Form 8971 tells the IRS what property each heir received from a deceased person and gives the heir the tax basis for that property. The executor files the form and sends a Schedule A only to the specific beneficiary. Missing the deadline can lead to penalties.
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 or other person filing Form 706 or Form 706-NA must report beneficiaries who acquired property from a decedent and furnish Schedule A to those beneficiaries.
- Do not use it when filing only the estate tax return or when no beneficiary acquires property subject to the consistent basis requirement.
- Check Form 8822 instead when you need to report a change of the executor’s address.
Form selector
Use this form or another form?
Filing the estate tax return for a decedent
It reports estate tax liability and triggers the 30‑day deadline for Form 8971
✓ Confirm the estate tax return is complete and filed
Filing an estate tax return for a non‑resident alien decedent
It satisfies the filing requirement that also mandates Form 8971
✓ Verify the decedent’s residency status
Updating the executor’s mailing address after filing
The address on Form 8971 must match the executor’s current address
✓ Ensure the address change is approved by the IRS
Deadline or filing window
The filing window opens when the estate tax return (Form 706 or Form 706‑NA) becomes due. The Form 8971 must be filed no later than the earlier of 30 days after that due date (including any extensions) or 30 days after the estate tax return is actually filed. No separate extension is provided beyond this rule.
Checklist
What you need before filling it out
Executor’s name (Line 4)
Executor’s legal name · Form 8971, Part I, line 4
Executor’s TIN (Line 6)
Taxpayer Identification Number · Form 8971, line 6
Beneficiary Schedule A
Schedule A for each beneficiary · Form 8971 attachment
Date Schedule A provided (Part II, column d)
Date of delivery · Form 8971, Part II, column d
Alternate valuation date
Date of alternate valuation election · Form 8971, line 9
Before you submit
- 1Verify the executor’s name and TIN are entered correctly on lines 4 and 6.
- 2Confirm any additional executors are listed on line 8 with the required statement attached.
- 3Enter the alternate valuation date on line 9 if an election was made.
- 4Count the total number of beneficiaries and enter it in Part II, line 1.
- 5Identify beneficiaries that acquired only excepted property and enter the number on Part II, line 2.
- 6Prepare a Schedule A for each beneficiary who acquired property subject to the consistent basis requirement.
- 7Attach each Schedule A to Form 8971 and certify the delivery date in Part II, column (d).
- 8Mail Form 8971 and all attached Schedule A to IRS Mail Stop 824G, 7940 Kentucky Drive, Florence, KY 41042.
- 9Retain proof of mailing and delivery for estate records.
How to file this form
- 1Gather executor information and complete lines 4‑8 on Form 8971.
- 2Determine the total beneficiaries and excepted‑property counts, then fill Part II lines 1‑2.
- 3Prepare Schedule A for each required beneficiary and attach to the form.
- 4Certify on Part II, column (d) the date each Schedule A was provided.
- 5Mail the completed Form 8971 and all attached Schedule A to the IRS address provided.
- 6Keep copies of the form, Schedule A, and mailing receipts as proof of filing.
Known limitations
- 1Do not furnish a copy of Form 8971 to any beneficiary.
- 2Furnish a Schedule A only to the beneficiary listed on that Schedule A.
- 3Do not complete lines 3 and 4 on any duplicate page 2.
- 4Do not attach property appraisals to Schedule A.
- 5Do not attach schedules from Form 706 to Schedule A.
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.
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Fillable formOpen in Editor->The instructions are revised to August 2025. The source directs users to IRS.gov/Form8971 for the latest information.
What changed or needs a fresh check
- Edition date — confirm the form revision reads August 2025
- Fee — Not stated in the official source
- Mailing address — confirm mailing to IRS Mail Stop 824G, 7940 Kentucky Drive, Florence, KY 41042
- Signature — Not stated in the official source
Quick Facts
Downloads
After you file
- 1Retain a copy of Form 8971 and all attached Schedule A(s) for the estate’s records.
- 2File Form 8971 and Schedule A(s) with the IRS separate from any other estate tax returns.
- 3If information changes, file a supplement to Form 8971 and the affected Schedule A(s).
- 4If the filing deadline falls on a weekend or legal holiday, file on the next business day.
- 5Do not send Form 8971 to beneficiaries after filing.
Sources
- SRCInstructions p.1 — filing deadline is the earlier of 30 days after the date Form 706 or Form 706-NA is required to be filed (including extensions) or 30 days after the date Form 706 or Form 706-NA is filed with the IRS.
- SRCInstructions p.1 — if the due date falls on a Saturday, Sunday, or legal holiday, the executor may file on the next business day.
- SRCInstructions p.1 — do not furnish a copy of Form 8971 to any beneficiary.
- SRCInstructions p.5 — retain a copy of Form 8971 (including all attached Schedules A, if any) for the estate's records.
- SRCInstructions p.5 — do not complete lines 3 and 4 on any duplicate page 2.
- SRCInstructions p.6 — do not attach property appraisals to Schedule A.
- SRCInstructions p.6 — do not attach schedules from Form 706 to Schedule A.
- SRCInstructions p.1 — Form 8971 and copies of Schedules A (if any) must be filed with the IRS separate from any and all other tax returns filed by the estate.
Common confusion points
Do I have to send Form 8971 to each beneficiary?
The form is not to be furnished to beneficiaries; only Schedule A is sent.
→ Verify that only Schedule A, not Form 8971, is mailed to each beneficiary.
What is the exact filing deadline for Form 8971?
Two possible dates are given; the earlier of 30 days after the required filing date of Form 706/706‑NA or 30 days after the actual filing of Form 706/706‑NA.
→ Confirm which of the two dates occurs first and count 30 days from that date.
Can I file Form 8971 on the same day I file Form 706?
The deadline is 30 days after Form 706 filing, not the same day.
→ Ensure at least 30 days have passed before submitting Form 8971.
What if the deadline lands on a Saturday, Sunday, or legal holiday?
The instructions allow filing on the next business day.
→ Check the calendar and file on the following business day.
Should I attach a property appraisal to Schedule A?
The instructions explicitly prohibit attaching appraisals.
→ Verify that no appraisal documents are included with Schedule A.
Do I need to fill out lines 3 and 4 on a duplicate page 2?
The guidance says not to complete those lines on duplicate pages.
→ Leave lines 3 and 4 blank on any additional page 2.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- File a supplement to Form 8971 and Schedule A – correct errors or add missing beneficiary information.
Questions about IRS Form 8971
What is IRS Form 8971 used for?
Form 8971 tells the IRS what property each heir received from a deceased person and gives the heir the tax basis for that property. The executor files the form and sends a Schedule A only to the specific beneficiary. Missing the deadline can lead to penalties.
Who must file IRS Form 8971?
An executor of an estate or any person required to file Form 706 or Form 706‑NA under IRC sections 6018(a) or 6018(b) must file IRS Form 8971.
What information does IRS Form 8971 require?
The form supplies the IRS with details of property transferred to each beneficiary and, through Schedule A, records the beneficiary’s initial basis for that property.
When is IRS Form 8971 due?
Form 8971 is due the earlier of: (1) the date that is 30 days after the date on which Form 706 or Form 706‑NA is required to be filed (including extensions), or (2) the date that is 30 days after the date Form 706 or Form 706‑NA is actually filed with the IRS.
How do I complete IRS Form 8971?
The executor completes Form 8971 and prepares a Schedule A for each beneficiary, ensuring the basis amounts match the totals in Schedule A Part II, line 3, column (h). The form is filed with the IRS and each Schedule A is furnished only to its listed beneficiary; the Form 8971 itself is not given to beneficiaries. If a paid preparer is used, they must sign the form and provide a copy to the executor.
What happens if IRS Form 8971 is filed incorrectly?
Failure to file a correct Form 8971 or to furnish accurate Schedule A by the deadline can result in penalties under sections 6721 and 6722 of the Internal Revenue Code.
Do I have to send Form 8971 to each beneficiary?
The form is not to be furnished to beneficiaries; only Schedule A is sent. Verify that only Schedule A, not Form 8971, is mailed to each beneficiary.
What is the exact filing deadline for Form 8971?
Two possible dates are given; the earlier of 30 days after the required filing date of Form 706/706‑NA or 30 days after the actual filing of Form 706/706‑NA. Confirm which of the two dates occurs first and count 30 days from that date.
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