Form 8971--Information Regarding Beneficiaries Acquiring Property from a Decedent

TD 9757; REG-127923-15 Guidance under Sec. 6035 Consistent Basis Reporting between Estate & Person Acquiring Property; Form 8971--Information Regarding Beneficiaries Acquiring Property from a Decedent

⚠️ Notice: This information collection may be referencing outdated material. More recent filings for OMB 1545-2264 can be found here:

Documents and Forms

Document Name Document Type
Form 8971 Form 8971--Information Regarding Beneficiaries Acquiring Property from a Decedent Form
Form 8971 (Instructions).pdf Instruction
8971 Information Regarding Beneficiaries Acquiring Property f Form 8971.pdf Form
Form 8971 (Burden)11-20-15.PDF Burden IC Document
Notice 2015-57 (IRB 2015-36, 294).pdf Notice 2015-57 IC Document

Information Collection (IC) Details

IC Title:	Form 8971--Information Regarding Beneficiaries Acquiring Property from a Decedent	Agency IC Tracking Number:

Is this a Common Form? No		IC Status: Modified

Obligation to Respond: Mandatory

CFR Citation: 26 CFR 1.6035-1(a) and (d)

Information Collection Instruments:

Document Type	Form No.	Form Name	Instrument File	URL	Available Electronically?	Can Be Submitted Electronically?	Electronic Capability
Form	8971	Information Regarding Beneficiaries Acquiring Property from a Decedent	Form 8971.pdf		Yes	No	Fillable Printable
Instruction			Form 8971 (Instructions).pdf		Yes	No	Printable Only

Line of Business: General Government

Subfunction: Taxation Management

Privacy Act System of Records
Title:	FR Citation:

Number of Respondents: 10,000	Number of Respondents for Small Entity: 0

Affected Public: Individuals or Households

Percentage of Respondents Reporting Electronically: 0 %

	Requested	Previously Approved
Annual Number of Responses for this IC	10,000	10,000
Annual IC Time Burden (Hours)	53,100	53,100
Annual IC Cost Burden (Dollars)	0	0

Documents for IC

Title	Document	Date Uploaded
Burden	Form 8971 (Burden)11-20-15.PDF	11/20/2015
Notice 2015-57	Notice 2015-57 (IRB 2015-36, 294).pdf	03/11/2016

Blank fields in records indicate information that was not collected or not collected electronically prior to July 2006.