Statement to Recipients(p2)

The executor filing Form 8939 must furnish a Schedule A (Form 8939) to each person who acquired property from the decedent, including the following persons.

• The decedent's surviving spouse.
• The trustee of a qualified terminable interest property (QTIP) trust.
• Any charitable remainder trust the sole non-charitable beneficiary of which is the decedent's surviving spouse.
• Any other person (other than the executor filing the return) who acquires property from the decedent.

The executor must provide a Schedule A (Form 8939) to each person who acquired property from the decedent no later than 30 days after the date that the executor files Form 8939. The executor must also provide amended or supplemental Schedules A (Form 8939) in certain circumstances. For more information, see Notice 2011-66.

The Schedule A (Form 8939) that the recipient of property receives should include the following information about the property acquired from the decedent.

• A description of the property.
• The date the decedent acquired the property (to help determine the recipient's holding period in the property).
• The adjusted basis of the property on the date of the decedent's death.
• The FMV of the property on the date of the decedent's death.
• The amount of Basis Increase allocated to the property.
• The amount, if any, of ordinary income that would result on the sale of the property.