12. Supplemental Filing


Did any of the following occur?

  • New property discovered
  • Property value changed
  • Change in identity of beneficiary to whom property is to be distributed, because of:
    • Death
    • Disclaimer
    • Bankruptcy
    • Location of Beneficiary
    • Other circumstance

No Action Required

  • File a supplemental 8971 with the IRS within 30 days of change
  • Furnish a supplemental Schedule A to each affected beneficiary
  • Report only changes on Form 8971 and Schedule A