Federal Information Regarding Beneficiaries 
Acquiring Property From a Decedent

Information Regarding Beneficiaries 
Acquiring Property From a Decedent
Form 8971 (Rev. August 2025)
Form

8971

(Rev. August 2025)
Department of the Treasury
Internal Revenue Service

Information Regarding Beneficiaries
Acquiring Property From a Decedent

OMB No. 1545-2264

Go to www.irs.gov/Form8971 for instructions and the latest information.

If a supplemental filing, check here

Decedent and Executor Information

Part I

1 Decedent’s name

2 Decedent’s date of death

3 Decedent’s SSN

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

7f Foreign country name

7g Foreign province/state/county

7e ZIP code

7h Foreign postal code

8 Check here if there are multiple executors. If checked, attach a list with the names, addresses, telephone numbers, and
TINs of the additional executors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9 If the estate elected alternate valuation, indicate the alternate valuation date:

Beneficiary Information

Part II

1 Enter the number of beneficiaries of the estate . . . . . . . . . . . . . . . . . . .
1
2 Enter the number of beneficiaries that have acquired only excepted property . . . . . . . . .
2
3 Enter the number of beneficiaries that are expected to acquire (but have not yet acquired) only
excepted property . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
4 Enter the number of Schedules A (Form 8971) filed with this Form 8971 . . . . . . . . . . .
4
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
instructions. If additional entries are needed, go to next page.
(a)
Name of beneficiary

(b)
TIN

(d)
Date provided to
the beneficiary

(c)
Address, city, state, zip code

(e)
Total estate tax value

(continued on next page)

Notice to Executors:
Submit Form 8971 with a copy of each completed Schedule A to the IRS. To protect privacy, Form 8971 should not be provided to any
beneficiary. Only Schedule A of Form 8971 should be provided to the beneficiary. Retain copies of all forms for the estate’s records.

Sign
Here

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements,
and to the best of my knowledge and belief, all information reported herein is true, correct, and complete.

Date

Signature of executor

Paid
Preparer
Use Only

Preparer’s name

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

Preparer’s signature

Date

Firm’s name

Firm’s EIN

Firm’s address

For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.

Check
if PTIN
self-employed

Phone no.
Cat. No. 37794V

Form 8971 (Rev. 8-2025) Created 4/9/25

Page 2

Form 8971 (Rev. 8-2025)

Part II

Beneficiary Information (continued)

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

7
8
9

(b)
TIN

(c)
Address, city, state, zip code

Add all amounts in column (e) . . . . . . . . . . . . . .
Total from column (e) from additional Parts II attached to this form . .
Total estate tax value of property reported on this Form 8971. Add
match the total from all attached Schedules A, Part II, line 4, column (h)

. .
. .
lines
. .

. . .
. . .
7 and 8.
. . .

(d)
Date provided to
the beneficiary

. . .
. . .
Amount
. . .

. .
. .
must
. .

(e)
Total estate tax value

7
8
9
Form 8971 (Rev. 8-2025)