Form 8971 — Information Regarding Beneficiaries Acquiring

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8971.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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: Part II Beneficiary Information 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.

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, May the IRS discuss this return and to the best of my knowledge and belief, all information reported herein is true, correct, and complete. with the preparer shown below? See instructions. Yes No					May the IRS discuss this return with the preparer shown below? See instructions. Yes No
Sign Here	Signature of executor Date	Signature of executor Date	Signature of executor Date	Signature of executor Date	Signature of executor Date	Signature of executor Date	Signature of executor Date
Paid Preparer Use Only	Paid Preparer Use Only	Preparer’s name	Preparer’s signature	Date	Date	Check if self-employed	PTIN
Paid Preparer Use Only	Paid Preparer Use Only	Firm’s name	Firm’s name	Firm’s name	Firm’s EIN	Firm’s EIN	Firm’s EIN
Paid Preparer Use Only	Paid Preparer Use Only	Firm’s address	Firm’s address	Firm’s address	Phone no.	Phone no.	Phone no.

Form 8971 (Rev. 8-2025) Page 2 Part II Beneficiary Information (continued) If additional entries are needed, duplicate and use this page.

(d) Date provided to

the beneficiary

(a) Name of beneficiary

(b) TIN

(c) Address, city, state, zip code

(e) Total estate tax value

7 Add all amounts in column (e) . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Total from column (e) from additional Parts II attached to this form . . . . . . . . . . . . 8 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 Schedules A, Part II, line 4, column (h) . . . . . . . . . . 9

Form 8971 (Rev. 8-2025)