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Official form guide
Form 8971-SA: 8971 (Schedule A)
Form 8971‑SA (Schedule A) is the IRS worksheet used by executors, administrators, and fiduciaries to report the value of property included in a decedent’s estate for the purpose of the estate tax return. It is filed when the estate is required to file Form 706, United States Estate (and Generation‑Skipping Transfer) Tax Return.
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IRS Form 8971-SA - 8971 (Schedule A)
Form 8971‑SA (Schedule A) is the IRS worksheet used by executors, administrators, and fiduciaries to report the value of property included in a decedent’s estate for the purpose of the estate tax return. It is filed when the estate is required to file Form 706, United States Estate (and Generation‑Skipping Transfer) Tax Return.
Risk Radar
Scan points- 1A single valuation error can cause a penalty that exceeds the estate tax itself.
- 2Using outdated appraisals that don’t reflect date‑of‑death value
- 3Leaving out required assets such as jointly‑owned property
- 4Miscalculating totals or transcribing numbers to Form 706
- 5Failing to attach Schedule A to the estate tax return
Plain English
When someone dies and their estate may owe federal estate tax, the person handling the estate must tell the IRS how much the assets were worth at death. Schedule A is the worksheet that records those values and feeds the numbers into the main estate tax return. It’s a required step before the estate tax return can be completed.
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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Glossary Terms
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What this form is for
- Use when filing Form 706 for a taxable estate.
- Do not use for non‑taxable estates that are not required to file Form 706.
- If the estate is filing a Form 706‑EZ, Schedule A is not required.
Form selector
Use this form or another form?
Estate value under $5,000,000
Simpler, no Schedule A required
✓ Confirm eligibility thresholds
Estate filing only a fiduciary income return (Form 1041)
No estate tax filing needed
✓ Verify no estate tax liability
Deadline or filing window
Schedule A must be filed with Form 706 by the estate tax return due date, typically nine months after the date of death. An automatic six‑month extension can be obtained by filing Form 4768, but Schedule A still must accompany the extended return.
- —Asset fair market value | sum of appraised values | Total estate value | Verify each asset’s date‑of‑death valuation
Checklist
What you need before filling it out
Asset description
Deed, title, or appraisal report · Property records, brokerage statements
Date‑of‑death value
Independent appraisal or market data · Appraisal report, IRS valuation tables
Adjustment amount
Settlement statements, debt payoff info · Loan statements, settlement agreements
Total of Schedule A
Computed sum of all asset values · Schedule A worksheet totals
Before you submit
- 1Confirm you are filing the 2024 edition of Form 706 and Schedule A
- 2Verify every asset owned by the decedent at death is listed
- 3Attach supporting appraisals or valuation documents for each asset
- 4Check that all totals on Schedule A match the totals entered on Form 706
- 5Ensure the executor’s signature and date appear on Schedule A
- 6Include preparer’s PTIN and signature if a paid preparer is used
- 7Mail to the correct IRS service center or upload via e‑file
- 8Retain a copy of the signed Schedule A for your records
How to file this form
- 1Gather all asset valuation documents (appraisals, statements, deeds).
- 2Enter each asset’s description, date‑of‑death value, and any adjustments on Schedule A.
- 3Add up the values and transfer the total to the appropriate line on Form 706.
- 4Review arithmetic and cross‑check totals with supporting documents.
- 5Sign Schedule A and attach it to the completed Form 706.
- 6Mail the package to the IRS address for Form 706 or submit electronically.
- 7Keep a dated copy of the entire filing for future reference.
Known limitations
- 1Form instructions do not prescribe a specific appraisal method; professional judgment is required.
- 2IRS does not provide an online calculator for Schedule A totals.
- 3The form does not capture post‑death asset sales; those belong on other returns.
- 4Values must be reasonable; the IRS may request additional evidence during audit.
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->Form 8971‑SA is currently in the 2024 edition, reflecting the latest IRS instructions. Verify the edition date on the form header before use.
What changed or needs a fresh check
- Edition date: verify 2024 on the form header
- Fee: no filing fee for Schedule A itself; fees apply to Form 706 if tax is due
- Mailing address: use the address listed in the Form 706 instructions for your state
- Electronic filing: confirm IRS e‑file eligibility for estates
- Signature block: ensure executor’s signature and date are present
Quick Facts
Downloads
After you file
- 1Store all original appraisals and valuation documents for at least three years.
- 2Track the IRS acknowledgment or acceptance notice for Form 706.
- 3Monitor for any IRS correspondence requesting clarification of Schedule A entries.
- 4Update beneficiary basis records using the values reported on Schedule A.
- 5If an extension was filed, verify the new filing deadline and confirm receipt.
- 6Maintain a log of any amendments filed to Schedule A or Form 706.
Sources
- SRCIRS Form 8971‑SA instructionsdescription of purpose and filing requirement
- SRCIRS Publication 559estate tax filing deadlines
- SRCForm 706 instructionsattachment requirement for Schedule A
- SRCIRS e‑file guidelines for estate returns
- SRCForm 4768extension request for estate tax returns
- SRCIRS penalty guidelines for incorrect valuations
- SRCNot clearly stated in the provided official sourcespecific fee amount for Schedule A (none)
- SRCNot clearly stated in the provided official sourceexact mailing address for each state
Common confusion points
Confusion: Whether Schedule A is needed for small estates
Some think any estate filing Form 706 needs it
→ Verify if Form 706‑EZ is applicable
Confusion: Using pre‑death market values
Executors may assume current market values
→ Use date‑of‑death valuations only
Confusion: Where to report jointly‑owned property
Joint ownership can be omitted mistakenly
→ Include the decedent’s share on Schedule A
Confusion: Signature requirement
Some think only Form 706 needs a signature
→ Schedule A also requires the executor’s signature
Confusion: Electronic vs. paper filing
Unclear if Schedule A can be uploaded separately
→ Attach Schedule A as part of the e‑file bundle
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 706‑X – Amended Estate Tax Return
- Form 706‑C – Installment Payment Request
Source transparency
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