8971

Information Regarding Beneficiaries 
Acquiring Property From a Decedent

Agency
IRS
Revision
Rev. August 2025
Fillable fields
196
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 8971 online
Page 1 of form 8971

Form 8971: Information Regarding Beneficiaries Acquiring Property From a Decedent

Form 8971, Information Regarding Beneficiaries Acquiring Property From a Decedent, is filed by the executor of an estate. The IRS About page says executors file it "to report the final estate tax value of property distributed or to be distributed from the estate, if the estate tax return is filed after July 2015."

The instructions say Form 8971 and copies of Schedules A give the IRS information about beneficiaries who acquired property from a decedent, while each Schedule A gives a beneficiary basis information. That basis information is tied to the consistent basis requirement of section 1014(f).

The form itself stays between the executor and the IRS. Its notice to executors says Form 8971 "should not be provided to any beneficiary"; only Schedule A goes to the beneficiary. You can fill out the form free in your browser on this page and download the result without an account.

What's on Form 8971

Supplemental filing box

A box at the top to check when this Form 8971 supplements one filed earlier.

Part I, lines 1 to 3

The decedent's name, date of death and Social Security number.

Part I, lines 4 to 9

The executor's name, phone number, TIN and address (with foreign address fields), a box for multiple executors, and the alternate valuation date if the estate elected it.

Part II, lines 1 to 5

The number of beneficiaries, those acquiring only excepted property, the number of Schedules A filed, and a box if all estate assets will be sold before distribution.

Part II, beneficiary table

For each beneficiary: name, TIN, address, the date Schedule A was provided and the total estate tax value. Page 2 continues the table and totals it on lines 7 to 9.

Signature

The executor's signature under penalties of perjury, a yes or no box allowing the IRS to discuss the return with the preparer, and the Paid Preparer Use Only area.

How to fill out Form 8971

  1. 1

    Supplemental box

    Check it only if this form supplements a previously filed Form 8971. The instructions say a supplement reports only the information that has changed.

  2. 2

    Part I

    Enter the decedent's details, then the name, phone, TIN and address of one executor. If there are others, check line 8 and attach a statement with each one's name, address, phone and TIN. Line 9 is the alternate valuation date under section 2032, if elected.

  3. 3

    Part II counts

    Enter the total number of beneficiaries, those who acquired or will acquire only excepted property, and the number of Schedules A attached, then check line 5 if all assets will be sold first.

  4. 4

    Beneficiary rows

    Enter each beneficiary's name, TIN, address, the date Schedule A was furnished and the total estate tax value. The instructions say to enter "requested" if a TIN was asked for in writing but not received, and to attach the request.

  5. 5

    Attach Schedules A

    Attach a copy of each required and optional Schedule A. Line 9 totals the values and matches the total from all attached Schedules A.

  6. 6

    Sign

    The instructions say it is enough for one executor to sign, though all executors are responsible for the information and liable for applicable penalties.

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When and where to file

Due date

No later than the earlier of 30 days after Form 706 or 706-NA is required to be filed (including extensions) or 30 days after it is filed. Each required Schedule A goes to its beneficiary by the same date.

Where to send it

Internal Revenue Service, Mail Stop 824G, 7940 Kentucky Drive, Florence, KY 41042. The instructions say it is filed separately from any other tax return of the estate.

Furnishing Schedule A

In person, by email, by U.S. mail or by a designated private delivery service to the beneficiary's last known address.

Supplements

A supplement is filed when a beneficiary acquires property not yet reported or when reported information changes. The instructions give January 31 of the following year, or 30 days after the change becomes known, depending on the case.

Penalties

Penalties may apply for failing to file a correct Form 8971 or furnish a correct Schedule A, even with no estate tax due. The instructions point to IRS.gov/Payments/Information-Return-Penalties for the amounts.

Only excepted property

The instructions say the form is still filed on time even if all property is excepted property, such as U.S. dollars or life insurance proceeds paid in a lump sum.

Related forms

Who files Form 8971?

  • Executors filing Form 706 or 706-NA

    The instructions say an executor or other person required to file Form 706 or Form 706-NA files Form 8971 when that return is filed after July 2015, whether or not it is filed timely.

  • People holding the decedent's property

    If no executor is appointed, qualified and acting in the United States, every person in actual or constructive possession of the decedent's property is treated as an executor, so more than one person may file.

  • Beneficiaries receive Schedule A

    Each required beneficiary, trustee of a beneficiary trust or executor of a beneficiary estate gets a Schedule A reporting only their property, not a copy of Form 8971.

  • Paid preparers

    The instructions say anyone paid to prepare Form 8971 or a Schedule A signs as a paid preparer and gives a copy to the executor.

  • When it is not required

    The instructions list cases such as a return filed solely to elect portability of the deceased spousal unused exclusion amount, or estate forms other than Form 706 or 706-NA, such as Form 706-QDT.

The executor completes Form 8971 and files it with the IRS. Beneficiaries do not file it; they receive only their own Schedule A.

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Questions about Form 8971

Do beneficiaries get a copy of Form 8971?

No. The form says it should not be provided to any beneficiary. Each beneficiary receives only the Schedule A that reports their property.

When is Form 8971 due?

The earlier of 30 days after the Form 706 or 706-NA due date, including extensions, or 30 days after that return is filed.

Is Form 8971 attached to Form 706?

No. The instructions say Form 8971 and copies of Schedules A are filed with the IRS separately from all other returns the estate files.

What if a beneficiary's TIN is missing?

If the TIN was requested in writing and not received by the due date, the instructions say to enter "requested," attach a copy of the request, and file a supplement once the TIN arrives.

Do all executors sign?

The instructions say one executor's signature is enough, but all executors shown are responsible for the reporting and liable for applicable penalties.

What if the estate holds only excepted property?

The form is still filed on time. The instructions say the executor does not report excepted property on a Schedule A.