Form 8971 (Schedule A) — Beneficiary Information Regarding

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8971sa.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

c Change of beneficiary information d Change to other information Part II Information on Property Acquired (see instructions) 1 Enter the following information about the property acquired from the decedent. (a) (b) (c) (d) (e) Item Schedule Item no. Description of property acquired from the decedent Percentage

(g) Valuation

date

(b) Schedule

(c) Item no.

(e) Percentage

of interest

acquired

(f) Did this asset

increase estate tax

liability?

(h) Estate tax value

(in U.S. dollars)

(d) Description of property acquired from the decedent

Yes No

no.

where reported on Form 706 or Form 706-NA

as reported on Form 706 or Form 706-NA

(continued on next page) Notice to Beneficiaries: You have received this schedule to inform you of the value of property you received from the estate of the decedent named above. Retain this schedule for tax reporting purposes. If the property increased the estate tax liability, IRC section 1014(f) applies, requiring the consistent reporting of basis information. The basis of property acquired from a decedent is generally determined under IRC section 1014(a). However, if you transferred the property to the decedent within the 1-year period ending on the decedent’s date of death and reacquired the property at the decedent’s death, see IRC section 1014(e). For more information on determining basis, see IRC section 1014 and/or consult a tax professional.

For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 8971. Cat. No. 95226W Schedule A (Form 8971) (8-2025) Created 4/25/25

Schedule A (Form 8971) (8-2025) Page 2 Part II Information on Property Acquired (continued) If additional entries are needed, duplicate and use this page.

(a) Item no.	(b) Schedule where reported on Form 706 or Form 7 0 6 -NA	(c) Item no. where reported on Form 706 or Form 7 0 6 -NA	(d) Description of property acquired from the decedent as reported on Form 706 or Form 706-NA	(e) Percentage of interest acquired	(f) Did this asset increase estate tax liability?		(g) Valuation date		(h) Estate tax value (in U.S. dollars)
(a) Item no.	(b) Schedule where reported on Form 706 or Form 706-NA	(c) Item no. where reported on Form 706 or Form 706-NA	(d) Description of property acquired from the decedent as reported on Form 706 or Form 706-NA	(e) Percentage of interest acquired	Yes	No	No	No	No

















2 Add all amounts in column (h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (h) from additional Parts II attached to this schedule . . . . . . . . . . . . . . . . . . . . . . . . 4 Total estate tax value of property reported on this Schedule A. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . .	2 Add all amounts in column (h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (h) from additional Parts II attached to this schedule . . . . . . . . . . . . . . . . . . . . . . . . 4 Total estate tax value of property reported on this Schedule A. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . .	2 Add all amounts in column (h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (h) from additional Parts II attached to this schedule . . . . . . . . . . . . . . . . . . . . . . . . 4 Total estate tax value of property reported on this Schedule A. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . .	2 Add all amounts in column (h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (h) from additional Parts II attached to this schedule . . . . . . . . . . . . . . . . . . . . . . . . 4 Total estate tax value of property reported on this Schedule A. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . .	2 Add all amounts in column (h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (h) from additional Parts II attached to this schedule . . . . . . . . . . . . . . . . . . . . . . . . 4 Total estate tax value of property reported on this Schedule A. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . .	2 Add all amounts in column (h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (h) from additional Parts II attached to this schedule . . . . . . . . . . . . . . . . . . . . . . . . 4 Total estate tax value of property reported on this Schedule A. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . .	2 Add all amounts in column (h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (h) from additional Parts II attached to this schedule . . . . . . . . . . . . . . . . . . . . . . . . 4 Total estate tax value of property reported on this Schedule A. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . .	2 Add all amounts in column (h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (h) from additional Parts II attached to this schedule . . . . . . . . . . . . . . . . . . . . . . . . 4 Total estate tax value of property reported on this Schedule A. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . .	2
2 Add all amounts in column (h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (h) from additional Parts II attached to this schedule . . . . . . . . . . . . . . . . . . . . . . . . 4 Total estate tax value of property reported on this Schedule A. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . .	2 Add all amounts in column (h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (h) from additional Parts II attached to this schedule . . . . . . . . . . . . . . . . . . . . . . . . 4 Total estate tax value of property reported on this Schedule A. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . .	2 Add all amounts in column (h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (h) from additional Parts II attached to this schedule . . . . . . . . . . . . . . . . . . . . . . . . 4 Total estate tax value of property reported on this Schedule A. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . .	2 Add all amounts in column (h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (h) from additional Parts II attached to this schedule . . . . . . . . . . . . . . . . . . . . . . . . 4 Total estate tax value of property reported on this Schedule A. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . .	2 Add all amounts in column (h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (h) from additional Parts II attached to this schedule . . . . . . . . . . . . . . . . . . . . . . . . 4 Total estate tax value of property reported on this Schedule A. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . .	2 Add all amounts in column (h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (h) from additional Parts II attached to this schedule . . . . . . . . . . . . . . . . . . . . . . . . 4 Total estate tax value of property reported on this Schedule A. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . .	2 Add all amounts in column (h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (h) from additional Parts II attached to this schedule . . . . . . . . . . . . . . . . . . . . . . . . 4 Total estate tax value of property reported on this Schedule A. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . .	2 Add all amounts in column (h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (h) from additional Parts II attached to this schedule . . . . . . . . . . . . . . . . . . . . . . . . 4 Total estate tax value of property reported on this Schedule A. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . .	3
2 Add all amounts in column (h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (h) from additional Parts II attached to this schedule . . . . . . . . . . . . . . . . . . . . . . . . 4 Total estate tax value of property reported on this Schedule A. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . .	2 Add all amounts in column (h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (h) from additional Parts II attached to this schedule . . . . . . . . . . . . . . . . . . . . . . . . 4 Total estate tax value of property reported on this Schedule A. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . .	2 Add all amounts in column (h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (h) from additional Parts II attached to this schedule . . . . . . . . . . . . . . . . . . . . . . . . 4 Total estate tax value of property reported on this Schedule A. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . .	2 Add all amounts in column (h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (h) from additional Parts II attached to this schedule . . . . . . . . . . . . . . . . . . . . . . . . 4 Total estate tax value of property reported on this Schedule A. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . .	2 Add all amounts in column (h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (h) from additional Parts II attached to this schedule . . . . . . . . . . . . . . . . . . . . . . . . 4 Total estate tax value of property reported on this Schedule A. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . .	2 Add all amounts in column (h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (h) from additional Parts II attached to this schedule . . . . . . . . . . . . . . . . . . . . . . . . 4 Total estate tax value of property reported on this Schedule A. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . .	2 Add all amounts in column (h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (h) from additional Parts II attached to this schedule . . . . . . . . . . . . . . . . . . . . . . . . 4 Total estate tax value of property reported on this Schedule A. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . .	2 Add all amounts in column (h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (h) from additional Parts II attached to this schedule . . . . . . . . . . . . . . . . . . . . . . . . 4 Total estate tax value of property reported on this Schedule A. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . .	4

Schedule A (Form 8971) (8-2025)