Allocation of Increase in Basis for Property Acquired From a Decedent
Section references are to the Internal Revenue Code unless otherwise noted.
Table of Contents
- General Instructions
- Purpose of Form
- Section 1022 Election
- Required Disclosure
- When to File
- Who Must Sign
- Where to File
- Rounding Off to Whole Dollars
- Assembling the Return
- Property Acquired from the Decedent
- Property Eligible for Increase to Basis
- Property Not Eligible for Increase to Basis
- Amount of Increase to Basis
- Specific Instructions
- Checkbox for Amended Return
- Checkbox for Revoking Section 1022 Election
- Decedent's Name and Address
- Line 2. Decedent's Social Security Number
- Line 6a. Executor's Name
- Line 6c. Executor's Social Security Number
- Line 9. Names of Recipients
- Line 10. Built-in Loss
- Line 11. Capital Loss Carryforward
- Line 12. Net Operating Loss Carryforward
- Line 12a.
- Line 12b.
- Line 12c. General Basis Increase
- Line 13.
- Line 14.
- Schedule A
- Multiple and partial interests in property.
- Line 1a—Executor's Name
- Line 2a—Name and Address of Recipient
- Line 2b—Recipient's Taxpayer Identification Number
- Line 3—Property Acquired from the Decedent with Adjusted Basis Greater Than or Equal to FMV
- Line 4—Property Acquired From the Decedent With Adjusted Basis Less Than FMV
- Line 4B—Total Allocation of Basis Increase
- Schedules R and R-1—GST Exemption
- Instructions for Form 8939 - Notices
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