Form 8939 - Allocation Of Increase In Basis For Property Acquired From A Decedent - 2010 Page 2

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Disclosure of Property Acquired From
SCHEDULE A
(Form 8939)
the Decedent (and Recipient Statement)
Recipients of Schedule A: For more information and details on the information shown on
Department of the Treasury
Internal Revenue Service
this schedule, see the instructions for Form 8939 and
Decedent’s Social Security Number
Estate of:
Number
of
Complete a separate Schedule A for each recipient of property, including the decedent’s estate. See instructions.
Part I
General Information
1a Name of executor
1b Executor’s address (number and street including apartment or suite
number; city, town, or post office; state; and ZIP code) and phone number.
1c Estate's taxpayer identification number (TIN)
Phone no. (
)
2a Name and address of recipient
2b Recipient’s taxpayer identification number (TIN)
Part II
Property Information
3 For all property acquired from the decedent by the recipient named in line 2a the basis of which at the date of death is greater than or equal to its
fair market value at the date of death, provide the following information. See instructions.
(a)
(b)
(c)
(d)
(e)
Description
Date decedent
Adjusted basis at
FMV
Amount of gain
Item No.
of property
acquired property
death
at death
that would be
ordinary income
3A Totals from continuation schedules (or additional sheets) attached to this schedule
(If more space is needed, attach the continuation schedule at the end of this Form).
4 For all property acquired from the decedent by the recipient named in line 2a the basis of which at the date of death is less than fair market value
at the date of death, provide the following information. By checking the box in column (e)(ii) on line 4 for each item of property that was sold prior
to distribution and to which I am allocating Spousal Property Basis Increase, I hereby certify in accordance with section 4.02(3) of Revenue
Procedure 2011-41 that all of the net proceeds from the sale of such property or property interest to which Spousal Property Basis Increase has
been allocated will be distributed to or for the benefit of the surviving spouse in a manner that would qualify property as qualified spousal
property, as defined in section 1022(c)(3). See instructions.
(a)
(b)
(c)
(d)
(e)*
(f)
Description
Date decedent
Adjusted basis
FMV at death
Allocation of basis increase
Amount of gain
of property
acquired
at death
that would be
Item
ordinary income
property
(i)
(ii)
No.
General basis
Spousal property
basis increase
increase
4A Totals from continuation schedules (or additional sheets) attached to this schedule
4B Total for columns (e)(i) and (e)(ii)
* The sum of the amounts in columns (e)(i) and (e)(ii) on each line cannot exceed the difference between the amounts in columns (c) and (d) on
that line.
Schedule A—Page 2

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