Form 8939 Allocation of Increase in Basis for Property Received fr

8939

Form

Allocation of Increase in Basis for Property
Acquired From a Decedent

Part 1—Decedent and Executor

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2010

File separately. Do NOT file with Form 1040. See below for filing address.
To be filed for decedents dying after December 31, 2009, and before January 1, 2011.

Department of the Treasury
Internal Revenue Service

1a

Decedent’s first name and middle initial (and maiden name, if any) 1b Decedent’s last name

3a

County, state, and ZIP code, or foreign country, of legal
residence (domicile) at time of death

2 Decedent’s Social Security No.

3b Year domicile established 4 Date of birth

5 Date of death

6b Executor’s address (number and street including apartment or suite number; city,
town, or post office; state; and ZIP code) and phone number

6a

Name of executor (see instructions)

6c

Executor’s social security number (see instructions)

Phone no. (

7

Widow or widower—Name, SSN, and date of death of deceased spouse
Single
Legally separated
Divorced—Date divorce decree became final
8a Surviving spouse’s name
9

)

Marital status of the decedent at time of death:
Married

Part 2—Basis Allocation Computation

OMB No. 1545-XXXX





8b

Social security number

8c Value of property acquired (see instructions)

Individuals (other than the surviving spouse), trusts, estates, or other entities who acquired property from the estate (see instructions).
Name of individual, trust, estate, or other entity

Taxpayer identification number

Value of property acquired
(see instructions)

10
11

Built-in loss (see instructions). For non-resident alien decedents, enter zero
Capital loss carryforward (see instructions). For non-resident alien decedents, enter zero

10

12
13

Net operating loss carryforward (see instructions) For non-resident alien decedents, enter zero
Unadjusted aggregate basis increase. For non-resident alien decedents, enter $60,000. All others, enter
$1,300,000

12

14
15

Aggregate basis increase. Add lines 10 through 13
Enter the total of the amounts from each Schedule B, line 10

14

16
17

Subtract line 15 from line 14
Spousal property basis increase limit (see instructions)

16

18

Add lines 16 and 17

18

19
20

Enter the total of the amounts from each Schedule A, line 6
Subtract line 19 from line 18

20

11

13
15
17
19

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, it is true, correct, and complete. Declaration of preparer other than the executor is based on all information of which preparer
has any knowledge.

Sign
Here




Signature of executor

Print/Type preparer’s name

Paid
Preparer
Use Only




Signature of executor

Firm’s name

Preparer’s signature



Firm’s address

Date

Date

Date
Check
if
self-employed
Firm’s EIN



PTIN



Phone no.

Send Form 8939 (including accompanying schedules and statements) to: Internal Revenue Service, Estate & Gift Stop 824G, 201 W. Rivercenter
Blvd., Covington, KY 41011
For Paperwork Reduction Act Notice, see the separate instructions for this form.

Cat. No. 37755W

Form

8939

(2010)