IRS · Official form

Form 8971, Information Regarding Beneficiaries Acquiring Property From a Decedent

Form 8971 tells the IRS and each beneficiary the estate tax value of property they receive from an estate, so basis reporting stays consistent. Fill in the official IRS PDF below and download it.

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What is 8971?

Form 8971, Information Regarding Beneficiaries Acquiring Property From a Decedent, is filed by the executor of an estate that is required to file an estate tax return (Form 706 or 706-NA). It reports the final estate tax value of property passing to each beneficiary, which generally sets the beneficiary’s income tax basis in that property.

The form has a main page identifying the estate and listing the beneficiaries, plus a Schedule A for each beneficiary describing the specific property and its estate tax value. The complete form goes to the IRS, and each beneficiary receives only their own Schedule A. It is filed separately from the estate tax return, generally within 30 days after the return is filed or due.

Who files 8971?

Executors of estates required to file Form 706 or 706-NA after July 2015
Administrators or other persons required to file the estate tax return when there is no appointed executor
Executors filing supplemental Forms 8971 after property values change or property is distributed to a different beneficiary
Estates that filed Form 706 only to elect portability generally do not need to file

How to fill out 8971

Enter the decedent’s information, the executor’s details, and the date the estate tax return was filed.
List each beneficiary receiving property, with their TIN and address, on the main form.
Prepare a Schedule A for each beneficiary describing the property they acquired and its final estate tax value.
Indicate on each Schedule A whether the value is subject to the consistent basis requirement.
Download the finished PDF, file the form and all Schedules A with the IRS at the address in the instructions, and give each beneficiary their own Schedule A by the due date.

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Page 1 68 fields

If a supplemental filing, check here

1 Decedent’s name

2 Decedent’s date of death

3. Decedent's social security number. First 3 digits.

3. Middle 2 digits.

3. Last 4 digits.

4 Executor’s name (see instructions)

5 Executor’s phone no.

6 Executor’s TIN

7a Executor’s address (number and street)

7b Apt. or suite no.

7c City, town, or post office. For foreign addresses, also complete 7f, 7g, and 7h.

7d State

7e ZIP code

7f Foreign country name

7g Foreign province/state/county

7h Foreign postal code

8. Check here if there are multiple executors. If checked, attach a list with the names, addresses, telephone numbers, and T I Ns of the

If the estate elected alternate valuation, indicate the alternate valuation date:

Part I I. Beneficiary Information. 1. Enter the number of beneficiaries of the estate.

2. Enter the number of beneficiaries that have acquired only excepted property.

3. Enter the number of beneficiaries that are expected to acquire (but have not yet acquired) only excepted property.

4. Enter the number of Schedules A (Form 8971) filed with this Form 8971.

5. Check here if all assets of the estate will be sold before distribution of the estate.

6. Provide the information requested below for each beneficiary required to be identified on this Form 8971 (or supplement). See

Row: 1. Column: (b). T I N.

Row: 1. Column: (c). Address, city, state, zip.

Row: 1. Column: (d). Date provided to the beneficiary.

Row: 1. Column: (e). Total estate tax value.

Row: 2. Column: (a). Name of beneficiary.

Row: 2. Column: (b). T I N.

Row: 2. Column: (c). Address, city, state, zip.

Row: 2. Column: (d). Date provided to the beneficiary.

Row: 2. Column: (e). Total estate tax value.

Row: 3. Column: (a). Name of beneficiary.

Row: 3. Column: (b). T I N.

Row: 3. Column: (c). Address, city, state, zip.

Row: 3. Column: (d). Date provided to the beneficiary.

Row: 3. Column: (e). Total estate tax value.

Row: 4. Column: (a). Name of beneficiary.

Row: 4. Column: (b). T I N.

Row: 4. Column: (c). Address, city, state, zip.

Row: 4. Column: (d). Date provided to the beneficiary.

Row: 4. Column: (e). Total estate tax value.

Row: 5. Column: (a). Name of beneficiary.

Row: 5. Column: (b). T I N.

Row: 5. Column: (c). Address, city, state, zip.

Row: 5. Column: (d). Date provided to the beneficiary.

Row: 5. Column: (e). Total estate tax value.

Row: 6. Column: (a). Name of beneficiary.

Row: 6. Column: (b). T I N.

Row: 6. Column: (c). Address, city, state, zip.

Row: 6. Column: (d). Date provided to the beneficiary.

Row: 6. Column: (e). Total estate tax value.

Row: 7. Column: (a). Name of beneficiary.

Row: 7. Column: (b). T I N.

Row: 7. Column: (c). Address, city, state, zip.

Row: 7. Column: (d). Date provided to the beneficiary.

Row: 7. Column: (e). Total estate tax value.

May the I R S discuss this return with the preparer shown below? See instructions. Yes.

May the IRS discuss this return with the preparer shown below? See instructions. No.

Preparer’s name

Check if self-employed.

PTIN

Firm’s name

Firm’s address

Firm’s EIN

Phone no.

Page 2 128 fields

If additional entries are needed, duplicate and use this page. Row: 1. Column: (a). Name of beneficiary.

Row: 1. Column: (b). T I N.

Row: 1. Column: (c). Address, city, state, zip.

Row: 1. Column: (d). Date provided to the beneficiary.

Row: 1. Column: (e). Total estate tax value.

Row: 2. Column: (a). Name of beneficiary.

Row: 2. Column: (b). T I N.

Row: 2. Column: (c). Address, city, state, zip.

Row: 2. Column: (d). Date provided to the beneficiary.

Row: 2. Column: (e). Total estate tax value.

Row: 3. Column: (a). Name of beneficiary.

Row: 3. Column: (b). T I N.

Row: 3. Column: (c). Address, city, state, zip.

Row: 3. Column: (d). Date provided to the beneficiary.

Row: 3. Column: (e). Total estate tax value.

Row: 4. Column: (a). Name of beneficiary.

Row: 4. Column: (b). T I N.

Row: 4. Column: (c). Address, city, state, zip.

Row: 4. Column: (d). Date provided to the beneficiary.

Row: 4. Column: (e). Total estate tax value.

Row: 5. Column: (a). Name of beneficiary.

Row: 5. Column: (b). T I N.

Row: 5. Column: (c). Address, city, state, zip.

Row: 5. Column: (d). Date provided to the beneficiary.

Row: 5. Column: (e). Total estate tax value.

Row: 6. Column: (a). Name of beneficiary.

Row: 6. Column: (b). T I N.

Row: 6. Column: (c). Address, city, state, zip.

Row: 6. Column: (d). Date provided to the beneficiary.

Row: 6. Column: (e). Total estate tax value.

Row: 7. Column: (a). Name of beneficiary.

Row: 7. Column: (b). T I N.

Row: 7. Column: (c). Address, city, state, zip.

Row: 7. Column: (d). Date provided to the beneficiary.

Row: 7. Column: (e). Total estate tax value.

Row: 8. Column: (a). Name of beneficiary.

Row: 8. Column: (b). T I N.

Row: 8. Column: (c). Address, city, state, zip.

Row: 8. Column: (d). Date provided to the beneficiary.

Row: 8. Column: (e). Total estate tax value.

Row: 9. Column: (a). Name of beneficiary.

Row: 9. Column: (b). T I N.

Row: 9. Column: (c). Address, city, state, zip.

Row: 9. Column: (d). Date provided to the beneficiary.

Row: 9. Column: (e). Total estate tax value.

Row: 10. Column: (a). Name of beneficiary.

Row: 10. Column: (b). T I N.

Row: 10. Column: (c). Address, city, state, zip.

Row: 10. Column: (d). Date provided to the beneficiary.

Row: 10. Column: (e). Total estate tax value.

Row: 11. Column: (a). Name of beneficiary.

Row: 11. Column: (b). T I N.

Row: 11. Column: (c). Address, city, state, zip.

Row: 11. Column: (d). Date provided to the beneficiary.

Row: 11. Column: (e). Total estate tax value.

Row: 12. Column: (a). Name of beneficiary.

Row: 12. Column: (b). T I N.

Row: 12. Column: (c). Address, city, state, zip.

Row: 12. Column: (d). Date provided to the beneficiary.

Row: 12. Column: (e). Total estate tax value.

Row: 13. Column: (a). Name of beneficiary.

Row: 13. Column: (b). T I N.

Row: 13. Column: (c). Address, city, state, zip.

Row: 13. Column: (d). Date provided to the beneficiary.

Row: 13. Column: (e). Total estate tax value.

Row: 14. Column: (a). Name of beneficiary.

Row: 14. Column: (b). T I N.

Row: 14. Column: (c). Address, city, state, zip.

Row: 14. Column: (d). Date provided to the beneficiary.

Row: 14. Column: (e). Total estate tax value.

Row: 15. Column: (a). Name of beneficiary.

Row: 15. Column: (b). T I N.

Row: 15. Column: (c). Address, city, state, zip.

Row: 15. Column: (d). Date provided to the beneficiary.

Row: 15. Column: (e). Total estate tax value.

Row: 16. Column: (a). Name of beneficiary.

Row: 16. Column: (b). T I N.

Row: 16. Column: (c). Address, city, state, zip.

Row: 16. Column: (d). Date provided to the beneficiary.

Row: 16. Column: (e). Total estate tax value.

Row: 17. Column: (a). Name of beneficiary.

Row: 17. Column: (b). T I N.

Row: 17. Column: (c). Address, city, state, zip.

Row: 17. Column: (d). Date provided to the beneficiary.

Row: 17. Column: (e). Total estate tax value.

Row: 18. Column: (a). Name of beneficiary.

Row: 18. Column: (b). T I N.

Row: 18. Column: (c). Address, city, state, zip.

Row: 18. Column: (d). Date provided to the beneficiary.

Row: 18. Column: (e). Total estate tax value.

Row: 19. Column: (a). Name of beneficiary.

Row: 19. Column: (b). T I N.

Row: 19. Column: (c). Address, city, state, zip.

Row: 19. Column: (d). Date provided to the beneficiary.

Row: 19. Column: (e). Total estate tax value.

Row: 20. Column: (a). Name of beneficiary.

Row: 20. Column: (b). T I N.

Row: 20. Column: (c). Address, city, state, zip.

Row: 20. Column: (d). Date provided to the beneficiary.

Row: 20. Column: (e). Total estate tax value.

Row: 21. Column: (a). Name of beneficiary.

Row: 21. Column: (b). T I N.

Row: 21. Column: (c). Address, city, state, zip.

Row: 21. Column: (d). Date provided to the beneficiary.

Row: 21. Column: (e). Total estate tax value.

Row: 22. Column: (a). Name of beneficiary.

Row: 22. Column: (b). T I N.

Row: 22. Column: (c). Address, city, state, zip.

Row: 22. Column: (d). Date provided to the beneficiary.

Row: 22. Column: (e). Total estate tax value.

Row: 23. Column: (a). Name of beneficiary.

Row: 23. Column: (b). T I N.

Row: 23. Column: (c). Address, city, state, zip.

Row: 23. Column: (d). Date provided to the beneficiary.

Row: 23. Column: (e). Total estate tax value.

Row: 24. Column: (a). Name of beneficiary.

Row: 24. Column: (b). T I N.

Row: 24. Column: (c). Address, city, state, zip.

Row: 24. Column: (d). Date provided to the beneficiary.

Row: 24. Column: (e). Total estate tax value.

Row: 25. Column: (a). Name of beneficiary.

Row: 25. Column: (b). T I N.

Row: 25. Column: (c). Address, city, state, zip.

Row: 25. Column: (d). Date provided to the beneficiary.

Row: 25. Column: (e). Total estate tax value.

7. Add all amounts in column (e).

8. Total from column (e) from additional Parts I I attached to this form.

9. Total estate tax value of property reported on this Form 8971. Add lines 7 and 8. Amount must match the total from all attached

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Frequently asked questions

When is Form 8971 due?

Generally no later than 30 days after the estate tax return is filed, or 30 days after its due date if that comes first. Beneficiary copies of Schedule A are due on the same schedule.

Do beneficiaries get the whole form?

No. Each beneficiary receives only their own Schedule A, showing the property they acquired and its value. The IRS receives the full form with every schedule attached.

Does every estate have to file this?

No. It applies only to estates required to file an estate tax return because the gross estate exceeds the filing threshold. Returns filed solely to elect portability of the unused exclusion are generally exempt, as are certain returns filed only to make other elections.

Form 8971, Information Regarding Beneficiaries Acquiring Property From a Decedent

What is 8971?

Who files 8971?

How to fill out 8971

Quick fill 8971 on this page

Frequently asked questions

Related forms

Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return

Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return for Nonresident Aliens

Form 1041, U.S. Income Tax Return for Estates and Trusts