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Official form guide
Form 8971-SA: 8971 (Schedule A)
Internal Revenue Service Form 8971 is a Schedule A that reports the value of property a beneficiary receives from a decedent’s estate. It must be attached to Form 8971 and includes the executor’s contact information.
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IRS Form 8971-SA - 8971 (Schedule A)
Internal Revenue Service Form 8971 is a Schedule A that reports the value of property a beneficiary receives from a decedent’s estate. It must be attached to Form 8971 and includes the executor’s contact information.
Risk Radar
Scan points- 1Omitting an asset that increased the estate tax liability can cause reporting errors.
- 2Leaving the Decedent’s name blank on line 1.
- 3Not providing the Beneficiary’s TIN on line 4.
- 4Failing to check the appropriate box (a‑c) in Part I.
- 5Leaving the ‘Did this asset increase estate tax liability?’ answer blank (line f).
Plain English
Form 8971 Schedule A tells the IRS how much property a beneficiary got from a dead person’s estate. The executor fills in the decedent’s and beneficiary’s details and lists each inherited item with its value. The schedule is kept for tax records. It is sent together with Form 8971.
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 a beneficiary needs a Schedule A reporting the value of property acquired from a decedent’s estate.
- Check Form 706 instead when reporting the estate tax return that includes the property details.
Form selector
Use this form or another form?
Preparing the estate’s final tax return
Form 706 reports the overall estate tax liability and includes schedules referenced on Schedule A
✓ Confirm the estate tax return is complete
Non‑U.S. beneficiary with foreign address
Form 706-NA is the estate tax return for non‑resident aliens and foreign estates, which ties to Schedule A foreign address fields
✓ Verify foreign address lines are filled
Submitting a supplemental filing after the original Schedule A
Supplemental filing updates beneficiary information without filing a new estate return
✓ Mark the Supplemental filing box
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Decedent’s name
Decedent’s legal name · Part I of Schedule A
Beneficiary’s TIN
Beneficiary’s Taxpayer Identification Number · Part I of Schedule A
Executor’s phone no.
Executor’s contact telephone number · Part I of Schedule A
Estate tax value (column h)
Valuation amount in U.S. dollars · Part II of Schedule A
Did this asset increase estate tax liability?
Yes/No selection · Part II of Schedule A
Before you submit
- 1Verify decedent’s name is entered correctly.
- 2Confirm decedent’s social security number is accurate.
- 3Ensure beneficiary’s name matches the estate records.
- 4Enter beneficiary’s TIN in the appropriate field.
- 5Fill executor’s name, phone number, and full address, including foreign address lines if applicable.
- 6Check the appropriate box for the filing type (e.g., Supplemental filing).
- 7List each property item with the correct schedule reference from Form 706 or Form 706-NA.
- 8Indicate whether each asset increased estate tax liability and provide the valuation date.
- 9Add up all estate tax values in column (h) and calculate the total line.
How to file this form
- 1Complete Part I with decedent and executor information.
- 2Complete Part II with property details, including schedule references and valuation data.
- 3Calculate totals for column (h) and enter the final estate tax value.
- 4Attach Schedule A to the original Form 8971.
- 5Sign the form if a signature line is present.
- 6Mail the package to the IRS address indicated in the instructions and retain the mailing receipt as proof of filing.
Known limitations
- 1You should confirm the form shows the August 2025 revision; newer editions could alter line numbers or required disclosures, so re‑check before filing.
- 2Because the official source does not list a filing fee, you must verify on the IRS website whether any payment is required.
- 3Since mailing address is not provided in the source, you need to locate the correct IRS submission address and confirm it matches current guidance.
- 4The source omits signature requirements; ensure you sign the schedule where indicated and retain a copy for your records, as required.
- 5If additional assets exceed the printed rows, duplicate the page as instructed; verify each new page includes the same header information for consistency.
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 form shows a revision date of August 2025 and includes a link to www.irs.gov/Form8971 for the latest information. No specific changes are noted in the source.
What changed or needs a fresh check
- Edition date — confirm the form shows August 2025 revision.
- Fee — Not stated in the official source.
- Mailing address — Not stated in the official source.
- Signature — Not stated in the official source.
Quick Facts
Downloads
After you file
- 1Retain this schedule for tax reporting purposes.
Sources
- SRCForm p.1 — Schedule A (Form 8971) (August 2025) header shows the form title and revision date.
- SRCForm p.1 — Part I General Information fields list Decedent’s name, SSN, Beneficiary’s name, Beneficiary’s TIN, Executor’s name, phone, and address lines.
- SRCForm p.1 — Check applicable boxes a‑d for supplemental filing, change of beneficiary, change of beneficiary information, change to other information.
- SRCForm p.1 — Part II column headings (a) Item no., (b) Schedule where reported on Form 706 or Form 706-NA, (c) Item no., (d) Description, (e) Percentage of interest, (f) Did this asset increase estate tax liability?, (g) Valuation date, (h) Estate tax value.
- SRCForm p.2 — Continuation of Part II with additional rows and totals for column (h).
- SRCForm p.1 — Notice: Retain this schedule for tax reporting purposes.
- SRCForm p.1 — If the property increased the estate tax liability, IRC section 1014(f) applies.
- SRCForm p.1 — Basis of property generally determined under IRC section 1014(a).
- SRCForm p.1 — Transfer within 1‑year period and reacquisition triggers IRC section 1014(e).
- SRCForm p.2 — If additional entries are needed, duplicate and use this page.
Common confusion points
Did this asset increase estate tax liability?
I am unsure if the asset caused extra tax for the estate.
→ Verify by checking if the estate’s tax liability rose due to this asset, as indicated on Form 706.
What is the valuation date?
I don’t know which date to report.
→ Use the date the property was valued for estate tax purposes, as shown on Form 706.
How do I enter a foreign beneficiary address?
The address fields include foreign country, province/state, and postal code.
→ Fill lines 7f‑7h with the foreign address details.
What does “Schedule where reported on Form 706 or Form 706-NA” refer to?
I am unclear which schedule to list.
→ Identify the schedule number from the estate’s Form 706 or Form 706-NA where the property is reported.
What does “percentage of interest acquired” mean?
I don’t know how to calculate my share.
→ Report the exact percentage of ownership you received as shown on the estate’s filing.
What is the “Item no.” column for?
I am confused about the numbering.
→ Use the item number assigned to the property on Form 706 or Form 706-NA.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8971 instructions – see the IRS website for guidance on corrections.
Questions about IRS Form 8971-SA
What is IRS Form 8971-SA used for?
Form 8971 Schedule A tells the IRS how much property a beneficiary got from a dead person’s estate. The executor fills in the decedent’s and beneficiary’s details and lists each inherited item with its value. The schedule is kept for tax records. It is sent together with Form 8971.
What information does IRS Form 8971-SA require?
It collects general information about the decedent, beneficiary and executor in Part I, and details each inherited asset—including description, interest percentage, valuation date and estate‑tax value—in Part II.
How do I complete IRS Form 8971-SA?
Enter the decedent’s name, SSN, beneficiary’s name and TIN, and the executor’s name, phone and address in Part I. In Part II list each acquired asset with its item number, schedule reference, description, percentage interest, whether it increased estate tax liability, valuation date and estate‑tax value. If more rows are needed, duplicate the page. Attach the completed Schedule A to Form 8971 and retain a copy for tax reporting.
Did this asset increase estate tax liability?
I am unsure if the asset caused extra tax for the estate. Verify by checking if the estate’s tax liability rose due to this asset, as indicated on Form 706.
What is the valuation date?
I don’t know which date to report. Use the date the property was valued for estate tax purposes, as shown on Form 706.
How do I enter a foreign beneficiary address?
The address fields include foreign country, province/state, and postal code. Fill lines 7f‑7h with the foreign address details.
What does “Schedule where reported on Form 706 or Form 706-NA” refer to?
I am unclear which schedule to list. Identify the schedule number from the estate’s Form 706 or Form 706-NA where the property is reported.
What does “percentage of interest acquired” mean?
I don’t know how to calculate my share. Report the exact percentage of ownership you received as shown on the estate’s filing.
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