Updated October 18, 2026. Quick answer: Part I of Form 8971 identifies the decedent and one executor, with a box for additional executors and a line for an alternate valuation date. Above Part I sits line A, the box for a supplemental filing. The entries are identifying facts, and the alternate valuation date comes from the estate tax return.
Line A: the supplemental filing box
The form caption reads “If a supplemental filing, check here”. The instructions explain: “Check the box on line A located above Part I of the form if this Form 8971 supplements a previously filed Form 8971.” The rules for supplements are on the penalties and supplemental filings page.
Lines 1 to 3: the decedent
“Enter the decedent’s name, date of death, and SSN.” If there is no number: “If the decedent didn’t have an SSN, the executor should obtain one for the decedent by filing Form SS-5, Application for a Social Security Card.” The part is titled “Decedent and Executor Information” on the form.
Lines 4 to 7: the executor
Lines 4 and 5: “Enter the executor’s name and phone number.” With several executors: “If there is more than one executor, enter the name of one executor and see the instructions for line 8.” Line 6 takes one executor’s number: “Provide only the TIN of the executor listed on line 4”.
Lines 7a to 7h: “Provide only the address of the executor listed on line 4.” For a foreign address the form’s line 7c caption says “For foreign addresses, also complete 7f, 7g, and 7h.” A move is reported separately: “Use Form 8822, Change of Address, to report a change of the executor’s address.” If the estate needs its own number, see the Form SS-4 and estate EIN and bank account pages.
Line 8: more than one executor
The form caption is “Check here if there are multiple executors.” The instructions say “Check the box and attach a statement with the name, address, telephone number, and TIN of each executor (if any) other than the one named on line 4.” The term is wide: “includes the executor, personal representative, or administrator of the decedent’s estate.” Who is required to file is set out on the who must file, when to file and excepted property page.
Line 9: alternate valuation date
“If the executor made an election on the estate tax return to use alternate valuation under section 2032, provide the alternate valuation date.” The election is explained on the alternate valuation date page, and the return where it is made is the Form 706 page.
What to enter and where it comes from
Part I has no dollar amounts. Lines 1 to 8 are identifying facts about the decedent and the executor, and line 9 repeats the election made on the estate tax return. The instructions tell you to “Complete Form 8971 in its entirety”.
Where it goes next
Part II follows, covered on the Part II page. The signature block says “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.” On who signs: “it is enough for only one of the executors to sign Form 8971.” But “All executors are also liable for all applicable penalties.”
Edition and line numbers
This page reads Form 8971 (Rev. August 2025), Schedule A (Form 8971) dated August 2025, and the Instructions for Form 8971 and Schedule A (Rev. August 2025). Those are the current files irs.gov served on 2026-10-18. The form carries the caption “(Rev. August 2025)” and the instructions carry “(Rev. August 2025)”. Check the revision date printed on your own Form 8971 and Schedule A, and use that revision’s line numbers, because a different revision can number or word its lines differently.
Common mistakes
- Listing every executor’s number on line 6. The instructions say “Provide only the TIN of the executor listed on line 4”.
- Leaving out the extra executors when there are several. The instructions say “Check the box and attach a statement with the name, address, telephone number, and TIN of each executor (if any) other than the one named on line 4.”
- Leaving the decedent’s number blank because none was issued. The instructions say “the executor should obtain one for the decedent by filing Form SS-5, Application for a Social Security Card.”
Related: Form 8971, Form 706 Part I, Form SS-4, estate EIN and bank account, and alternate valuation date.
Sources
- Instructions for Form 8971 and Schedule A (Rev. August 2025): https://www.irs.gov/pub/irs-pdf/i8971.pdf
- Form 8971, Information Regarding Beneficiaries Acquiring Property From a Decedent (Rev. August 2025): https://www.irs.gov/pub/irs-pdf/f8971.pdf
Read from the IRS documents linked above on October 18, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.