OMB control number
Form 8971 -- Information Regarding Beneficiaries Acquiring Property from a Decedent
OMB 1545-2264 · TREAS/IRS.
OMB 1545-2264
The Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 requires executors of an estate and other persons who are required to file a Form 706, Form 706-NA, or Form 706-A, to report to the Internal Revenue Service (IRS) and to each beneficiary receiving property from an estate the estate tax value of the property, if the return is filed after July 31, 2015. Form 8971 is used to report to the IRS and a Schedule A will be sent to each beneficiary and a copy of each Schedule A will be attached to the Form 8971. Some property received by a beneficiary may have a consistency requirement, meaning that the beneficiary must use the value reported on Schedule A as the beneficiary’s initial basis the property.
The latest form for Form 8971 -- Information Regarding Beneficiaries Acquiring Property from a Decedent expires 2027-12-31 and is listed under ICR 202407-1545-006.
Latest Forms, Documents, and Supporting Material
| Document | Type |
|---|---|
 Form 8971 Form 8971--Information Regarding Beneficiaries Acquiring Property from a Decedent | Form |
 SUP STAT (Form 8971)-clean.docx | Supporting Statement A |
 Form 8971--Information Regarding Beneficiaries Acquiring Property from a Decedent |
Form |
All Historical Document Collections
| Reference | Filing | Received | Concluded | Action |
|---|---|---|---|---|
| 202407-1545-006 | Extension without change of a currently approved collection | 2024-07-31 | ||
| 202103-1545-005 | Extension without change of a currently approved collection | 2021-04-30 | Approved without change | |
| 201706-1545-009 | Reinstatement with change of a previously approved collection | 2017-11-28 | Approved without change | |
| 201602-1545-036 | Revision of a currently approved collection | 2016-06-28 | Comment filed on proposed rule and continue | |
| 201511-1545-003 | New collection (Request for a new OMB Control Number) | 2015-12-02 | Approved without change |
OMB Details
Form 8971--Information Regarding Beneficiaries Acquiring Property from a Decedent
Federal Enterprise Architecture: General Government - Taxation Management
| Form | Name | Electronic access | Type |
|---|---|---|---|
| Form 8971 | Information Regarding Beneficiaries Acquiring Property from a Decedent | Fillable Printable | Form |
Review document collections for all forms, instructions, and supporting documents - including paper/printable forms.