Instructions For Form 8939 - Allocation Of Increase In Basis For Property Acquired From A Decedent - 2010

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Information About the 2010 Form 8939
The 2010 Form 8939, Allocation of Increase in Basis for Property Acquired From
a Decedent, is not yet final.
However, a draft of the form is available at
The 2010 Instructions for Form 8939 are still in the process of being drafted.
Once final, the instructions will be available at
pdf/i8939.pdf.
Please note the following:
• To help with filing the Form 8939, shortly after the final Form 8939 is
available, Instructions for Form 8939 will be also be available, followed
thereafter by Publication 4895, Tax Treatment of Property Acquired From
a Decedent Dying 2010.
• Form 8939 should not be filed with the decedent’s final income tax return.
• The final Form 8939 will be posted at least 90 days before it is required to
be filed. Detailed information about filing Form 8939 (including when,
where, how, by whom, and for what purposes to file) will be included in
the Instructions for Form 8939 and in Publication 4895.
• The election (under section 301(c) of Public Law 111-312) to have the
modified carryover basis rules (and other rules from part V of EGTRRA)
should not be made on the decedent’s final income tax return.
• Instructions as to how to make the 301(c) election will be described on the
final Form 8939, as well as in the Instructions for Form 8939 and in
Publication 4895.
• The latest information on Form 8939, the Instructions for Form 8939, and
Publication 4895 can be found at
Please refer to the draft Form 8939 for more details. The final Form 8939 will be
posted in place of this file as soon as it is available.

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Parent category: Financial