26 USC § 6035 - Basis information to persons acquiring property from decedent

---
identifier: "/us/usc/t26/s6035"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6035 - Basis information to persons acquiring property from decedent"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6035"
section_name: "Basis information to persons acquiring property from decedent"
chapter_number: 61
chapter_name: "INFORMATION AND RETURNS"
subchapter_number: "A"
subchapter_name: "Returns and Records"
part_number: "III"
part_name: "INFORMATION RETURNS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 114–41, title II, § 2004(b)(1), July 31, 2015, 129 Stat. 455.)"
---


# § 6035. Basis information to persons acquiring property from decedent

**(a)** **Information with respect to property acquired from decedents**

**(1)** **In general** The executor of any estate required to file a return under section 6018(a) shall furnish to the Secretary and to each person acquiring any interest in property included in the decedent’s gross estate for Federal estate tax purposes a statement identifying the value of each interest in such property as reported on such return and such other information with respect to such interest as the Secretary may prescribe.

**(2)** **Statements by beneficiaries** Each person required to file a return under section 6018(b) shall furnish to the Secretary and to each other person who holds a legal or beneficial interest in the property to which such return relates a statement identifying the information described in paragraph (1).

**(3)** **Time for furnishing statement**

**(A)** **In general** Each statement required to be furnished under paragraph (1) or (2) shall be furnished at such time as the Secretary may prescribe, but in no case at a time later than the earlier of—

**(i)** the date which is 30 days after the date on which the return under section 6018 was required to be filed (including extensions, if any), or

**(ii)** the date which is 30 days after the date such return is filed.

**(B)** **Adjustments** In any case in which there is an adjustment to the information required to be included on a statement filed under paragraph (1) or (2) after such statement has been filed, a supplemental statement under such paragraph shall be filed not later than the date which is 30 days after such adjustment is made.

**(b)** **Regulations** The Secretary shall prescribe such regulations as necessary to carry out this section, including regulations relating to—

**(1)** the application of this section to property with regard to which no estate tax return is required to be filed, and

**(2)** situations in which the surviving joint tenant or other recipient may have better information than the executor regarding the basis or fair market value of the property.

---

**Source Credit**: (Added Pub. L. 114–41, title II, § 2004(b)(1), July 31, 2015, 129 Stat. 455.)

## Editorial Notes

### Prior Provisions

A prior section 6035, , ; , , ; , , , related to information returns of officers, directors, and shareholders of foreign personal holding companies, prior to repeal by , (d)(1), , , 1510, applicable to taxable years of foreign corporations beginning after , and to taxable years of United States shareholders with or within which such taxable years of foreign corporations end.

## Statutory Notes and Related Subsidiaries

### Effective Date

Section applicable to property with respect to which an estate tax return is filed after , see , set out as an Effective Date of 2015 Amendment note under .