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Form 8971 Part II Lines 1 to 9: Beneficiary Information

Updated October 18, 2026. Quick answer: Part II of Form 8971 counts the estate’s beneficiaries and then lists each one who must be identified. Columns (a) to (e) take the name, TIN, address, the date the Schedule A was provided and the total estate tax value. Lines 7 to 9 add up column (e). The figures come from the estate tax return and the Schedules A.

Lines 1 to 5: the counts

Line 1 asks you to “Enter the number of beneficiaries of the estate”. Line 2 asks you to “Enter the number of beneficiaries that have acquired only excepted property”. Line 3 asks you to “Enter the number of beneficiaries that are expected to acquire (but have not yet acquired) only excepted property”. Line 4 is “Enter the number of Schedules A (Form 8971) filed with this Form 8971”. Line 5 is “Check here if all assets of the estate will be sold before distribution of the estate”. Excepted property is defined on the who must file, when to file and excepted property page.

Line 6: who must be identified

“Form 8971 must identify each beneficiary (including an executor who is a beneficiary) to whom the executor is required to furnish a Schedule A”. There is also a limit: “The executor is not required to identify any beneficiary on Form 8971 if no Schedules A are furnished or required to be furnished when the Form 8971 is filed.”

If a beneficiary cannot be found, “then the executor must identify the beneficiary on the Form 8971 and attach a statement to the Form 8971 detailing the executor’s efforts to locate the beneficiary.” Extra rows go on the continuation page: “If additional entries are needed, duplicate and use this page.”

Columns (a) to (c): name, TIN and address

Column (a): “Enter the name of each individual, trust, or other estate (beneficiary) required to be identified on this Form 8971 (or supplement).” Column (b): “Enter the TIN of each beneficiary identified.” The instructions define the term: “A TIN is a Social Security Number (SSN), an Employer Identification Number (EIN), an Individual Taxpayer Identification Number (ITIN), or any other number used by the IRS in the administration of tax laws.” Column (c) is captioned “Address, city, state, zip code”.

Column (b): when the TIN has not arrived

“If the executor of the estate solicited a beneficiary’s TIN in writing at the last known address of the beneficiary and hasn’t received it by the due date of the Form 8971, enter “requested” and attach a copy of the solicitation to Form 8971.” “A supplement to the Form 8971 and corresponding Schedule A must be filed with the IRS once the TIN has been obtained.”

For a trust that does not exist yet: “If a beneficiary trust does not have at least one trustee and a tax identification number by the due date of the Form 8971, enter “trust not yet established””. The instructions also note “Some foreign beneficiaries may not be required to provide a TIN to the estate.” Supplements are covered on the penalties and supplemental filings page.

Columns (d) and (e): date provided and value

Column (d): “For each beneficiary, enter the date on which the executor furnished Schedule A to the beneficiary.” For a beneficiary who cannot be found, the instructions say to enter “”not furnished” in column (d)”. Column (e): “Add total estate tax value for each beneficiary.” The value for each property is set on Schedule A, explained on the Schedule A page.

Lines 7 to 9: the totals

Line 7 is “Add all amounts in column (e)”. Line 8 is “Total from column (e) from additional Parts II attached to this form”. Line 9 is “Total estate tax value of property reported on this Form 8971. Add lines 7 and 8.” The form adds “Amount must match the total from all attached Schedules A, Part II, line 4, column (h)”. The instructions for column (e) point to line 3 of the Schedules A rather than line 4, so check the totals against the Schedule A you hold. On a continuation page: “Do not complete lines 7 and 8 on any duplicate page 2.”

What to enter and where it comes from

The counts and names come from the estate’s beneficiary list and the Schedules A. The values in column (e) come from Schedule A column (h), which is built from the estate tax return explained on the Form 706 page. The instructions add “Retain a copy of the Form 8971 (including all attached Schedules A (if any)) for the estate’s records.”

Where it goes next

The totals tie Form 8971 to the Schedules A attached behind it. The form’s notice says “Submit Form 8971 with a copy of each completed Schedule A to the IRS.” Where to send it is on the who must file, when to file and excepted property page.

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

  • Leaving column (b) empty when a beneficiary’s TIN has not arrived. The instructions say to “enter “requested” and attach a copy of the solicitation to Form 8971.”
  • Forgetting the follow-up filing once the TIN arrives. The instructions say “A supplement to the Form 8971 and corresponding Schedule A must be filed with the IRS once the TIN has been obtained.”
  • Filling lines 7 and 8 on every continuation page. The instructions say “Do not complete lines 7 and 8 on any duplicate page 2.”

Related: Form 8971, Form 706, Form 1041 for estates, estate planning glossary, and Schedule A (Form 8971).

Sources

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.

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