Form 8939 - Allocation Of Increase In Basis For Property Acquired From A Decedent (2010) - Department Of The Treasur Page 2

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8939
Allocation of Increase in Basis for Property
OMB No. 1545-XXXX
Form
Acquired From a Decedent
2010
File separately. Do NOT file with Form 1040. See below for filing address.
Department of the Treasury
To be filed for decedents dying after December 31, 2009, and before January 1, 2011.
Internal Revenue Service
1a
Decedent’s first (given) name and middle initial (and maiden name, if any)
1b
Decedent’s last (family) name
2
Decedent’s Social Security No.
3
County, state, and ZIP code, or foreign country, of legal
5
Date of death
4
Check if decedent was a nonresident
residence (domicile) at time of death
and was not a citizen of the U.S. See
instructions. If checked, enter nationality
(citizenship)
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
Marital status of the decedent at time of death:
Married
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
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).
9
Name of individual, trust, estate, or other entity
Taxpayer identification number
Value of property acquired
(see instructions)
10
10
Built-in loss (see instructions). For non-resident alien decedents, enter zero
11
11
Capital loss carryforward (see instructions). For non-resident alien decedents, enter zero
12
12
Net operating loss carryforward (see instructions). For non-resident alien decedents, enter zero
13
Aggregate Basis Increase limit. For non-resident alien decedents, enter $60,000. All others, enter
13
$1,300,000
14
14
General Basis Increase limit. Add lines 10 through 13
15
15
Enter the total of the amounts from each Schedule B, line 9
16
16
Subtract line 15 from line 14
17
17
Spousal Property Basis Increase limit (see instructions)
18
18
Add lines 16 and 17
19
19
Enter the total of the amounts from each Schedule A, line 5
20
Subtract line 19 from line 18
20
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
Signature of executor
Date
Here
Signature of executor
Date
Print/Type preparer’s name
Preparer’s signature
Date
PTIN
Check
if
Paid
self-employed
Preparer
Firm’s name
Firm’s EIN
Use Only
Firm’s address
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
8939
For Paperwork Reduction Act Notice, see the separate instructions for this form.
Cat. No. 37755W
Form
(2010)

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