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Form 8971-SA: 8971 (Schedule A)
IRS Form 8971 is a Schedule A that provides Beneficiary Information Regarding Property Acquired From a Decedent to attach with Form 8971. This form is used by those receiving property from an estate, and if the property increased the estate tax liability, IRC section 1014(f) applies.
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IRS Form 8971-SA - 8971 (Schedule A)
IRS Form 8971 is a Schedule A that provides Beneficiary Information Regarding Property Acquired From a Decedent to attach with Form 8971. This form is used by those receiving property from an estate, and if the property increased the estate tax liability, IRC section 1014(f) applies.
Risk Radar
Scan points- 1Ensure you correctly check the boxes in Part I (a-d) to indicate the specific reason for filing this Schedule A.
- 2Failing to list the Decedent’s Social Security Number (SSN) in Part I.
- 3Not checking the applicable box under Part I (a, b, c, or d).
- 4Omitting the Description of property acquired from the decedent in Part II.
- 5Incorrectly reporting whether an asset increased estate tax liability (Yes/No).
Plain English
This form informs beneficiaries about the value of assets they received after someone passed away. It helps track how much the estate's taxes were affected by that property. By completing Form 8971 (Schedule A), filers provide necessary details for tax reporting purposes.
Submission Date
- Filing date: 2025-08-29 22:10:21
- 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 providing Beneficiary Information Regarding Property Acquired From a Decedent as an attachment to Form 8971.
- Do not use it when the property does not increase estate tax liability, though you may still need to report that fact on Part II.
- Check Schedule A (Form 8971) instead when reporting additional entries for Property Acquired from a Decedent.
Form selector
Use this form or another form?
Property transferred within 1 year and reacquired at death
Basis is determined under this specific rule, overriding the general rule.
✓ Check IRC section 1014
IRC section 1014(e) basis determination
General property acquisition from decedent
This standard rule applies unless a special circumstance (like recent transfer) exists.
✓ Check IRC section 1014
IRC section 1014(a) basis determination
Property that increased estate tax liability
If this is marked 'Yes', IRC section 1014(f) requires consistent basis reporting.
✓ Check Form 8971 Part II
Deadline or filing window
The form itself does not state a specific due date. However, filers must retain this schedule for tax reporting purposes following the acquisition of property from the decedent. No extension dates are provided within the excerpted sections.
Checklist
What you need before filling it out
Decedent's name
Decedent’s name · Part I, Line 1
Beneficiary’s TIN
Beneficiary’s TIN · Part I, Line 4
Property Description
Description of property acquired from the decedent as reported on Form 706 or Form 706-NA · Part II, Line (d)
Estate Tax Value
Estate tax value (in U.S. dollars) · Part II, Line (h)
Line 4 Total
Add lines 2 and 3 · Part II, Line 4
Foreign Address Details
Foreign country name (7f), province/state/county (7g), postal code (7h) · Part I, Lines 7f-7h
Before you submit
- 1Complete Part I by entering the Decedent’s name and SSN.
- 2Verify that the Beneficiary’s TIN is entered correctly in Part I, Line 4.
- 3Check the appropriate box (a, b, c, or d) under Part I to indicate the purpose of filing.
- 4For each property entry on Part II, ensure you have completed all lines (a) through (h).
- 5Calculate and enter the total estate tax value on Part II, Line 4 by adding Lines 2 and 3.
- 6If reporting a foreign address in Part I, confirm lines 7f, 7g, and 7h are fully populated.
- 7Retain this schedule for future tax reporting purposes.
How to file this form
- 1Complete Part I by entering the Decedent’s name, SSN, Beneficiary's details, and Executor's information.
- 2In Part II, enter all necessary property data, including the Percentage of Interest (e) and whether it increased estate tax liability (f).
- 3Calculate the total estate tax value on Part II, Line 4 by summing Lines 2 and 3.
- 4Sign and date Form 8971 to certify the information provided.
Known limitations
- 1If the property did not increase the estate tax liability, IRC section 1014(f) does not apply (the basis is generally determined under IRC section 1014(a)).
- 2If the property was transferred to the decedent within the 1-year period ending on the date of death and subsequently reacquired at the decedent’s death, IRC section 1014(e) applies for determining basis.
- 3The form is used to report information regarding property acquired from a decedent, not general income or deductions.
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 current edition is dated August 2025 (8-2025). The form directs users to www.irs.gov/Form8971 for the latest information, and no specific changes from a prior revision are detailed in this source.
What changed or needs a fresh check
- Edition date — confirm the revision reads August 2025 (8-2025)
- OMB Number — confirm it is 1545-2264
- Mailing address — Not stated in the official source
- Signature — Sign before sending (general requirement)
- Form number — confirm Schedule A (Form 8971) is present
- Creation date — confirm it reads 4/25/25
Quick Facts
Downloads
After you file
- 1Retain this schedule (Form 8971) for tax reporting purposes after filing.
- 2Use the current edition of Form 8971 (revision date 08/25) when completing the form.
- 3If you enter property on Part II, calculate and ensure Line 4 reflects the total estate tax value of all reported property.
- 4If additional entries are needed in Part II, duplicate and use Page 2 of Form 8971.
Sources
- SRCForm p.1: The official title is Schedule A (Form 8971), and it reports Beneficiary Information Regarding Property Acquired From a Decedent.
- SRCInstructions p.1: Part I requires the decedent’s name, SSN, beneficiary’s name/TIN, and executor details.
- SRCInstructions p.1: Line 8 on Form 8971 allows checking boxes for supplemental filing, change of beneficiary, change of beneficiary information, or change to other information.
- SRCInstructions p.1: Part II requires entering the item number (a), schedule/item no. from Form 706/706-NA (b & c), description (d), percentage interest (e), increased estate tax liability (f), valuation date (g), and estate tax value (h).
- SRCInstructions p.1: If the property increases estate tax liability, IRC section 1014(f) applies; basis is generally determined under IRC section 1014(a).
- SRCForm p.2: Part II continues on Page 2, and if more entries are needed, this page should be duplicated.
- SRCForm p.2: Line 2 requires adding all amounts in column (h) from the current part of Part II.
- SRCForm p.2: Line 4 is the Total estate tax value of property reported on Schedule A, calculated by adding lines 2 and 3.
Common confusion points
What is the difference between 'Item no.' (Part II)?
This field refers to the specific item number for the property being reported.
→ Check if you are reporting a single asset or multiple assets on one line.
When do I need to complete lines 7f, 7g, and 7h?
These lines are required specifically when the decedent's address is foreign.
→ Verify that lines 7a through 7e cover all necessary address components for a domestic filing first.
What does 'Percentage of interest acquired' mean (Part II)?
This field requires you to state what percentage ownership you received in the property from the estate.
→ Ensure this matches the documentation provided by the executor or estate.
Do I need to fill out Part I if all my property is listed on Page 2?
Part I collects general information, but it must be completed regardless of how many properties are listed on Part II (Page 1 or Page 2).
→ Confirm you have entered the Decedent's SSN and your own name/TIN in Part I.
What does 'Estate tax value' mean?
This is the property's value specifically as determined for estate tax purposes, reported in U.S. dollars.
→ Check that this figure corresponds to the valuation date you listed on Line (g).
If I only have one property, do I still need to fill out all columns in Part II?
Yes, even if there is only one item, you must populate all columns (a) through (h) for that single asset.
What is the difference between Form 706 and Form 706-NA?
These are the forms where the property description originates; use the corresponding Schedule/Item number from whichever form applies.
→ Refer to your estate documents to confirm if the property was reported on Form 706 or Form 706-NA.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Instructions for Form 8971 — This document provides guidance on how to complete all sections of Form 8971.
Questions about IRS Form 8971-SA
What is IRS Form 8971-SA used for?
This form informs beneficiaries about the value of assets they received after someone passed away. It helps track how much the estate's taxes were affected by that property. By completing Form 8971 (Schedule A), filers provide necessary details for tax reporting purposes.
Who must file IRS Form 8971-SA?
Beneficiaries must file IRS Form 8971 because they have received a schedule informing them of the value of property from the estate of the decedent named on the form.
What information does IRS Form 8971-SA require?
Part I collects general information, including the decedent's name and SSN, along with details about the beneficiary and executor. Part II lists specific properties acquired, detailing items like the percentage of interest acquired and whether the asset increased estate tax liability.
When is IRS Form 8971-SA due?
The official source does not specify a filing deadline; however, it instructs filers to retain this schedule for tax reporting purposes.
Where do I file IRS Form 8971-SA?
The instructions direct users to www.irs.gov/Form8971 for routing information, which is where the latest details on service centers are found.
How do I complete IRS Form 8971-SA?
First, Part I requires filling out general information like names and addresses. Second, if additional entries are needed, users must duplicate and use Page 2 of Form 8971. Finally, Part II requires entering details for each piece of acquired property before submitting the entire schedule.
What happens if IRS Form 8971-SA is filed incorrectly?
Retaining Schedule A (Form 8971) is necessary for tax reporting purposes; failure to complete it correctly means beneficiaries lack the official record of property value from the estate.
What is the difference between 'Item no.' (Part II)?
This field refers to the specific item number for the property being reported. Check if you are reporting a single asset or multiple assets on one line.
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