Ian Bryzek, CPA

How is residential real estate documented on an estate-tax file?

A house on an estate-tax schedule needs more than an assessor printout or a quick online estimate.

Title, ownership percentage, mortgages, and a supported fair market value as of the relevant date all belong with the Form 706 workpapers.

Ian organizes the tax reporting file; an independent residential appraisal may supply the fair-market-value support the schedule relies on.

What to keep with the file

Ian organizes the tax reporting file; an independent residential appraisal may supply the fair-market-value support the schedule relies on.

What to do next

Request the appraisal and title packet before values are entered on any draft schedule.

What to gather

  • Deed and ownership interest documentation
  • Residential appraisal as of the relevant date
  • Mortgage and lien statements
  • Property expense and tax bills near death
  • Photos or condition notes used by the appraiser

Who usually handles what

  • Ian can organize the tax reporting question and the supporting records.
  • James Valdez can provide an independent residential fair-market-value appraisal when a supported property value is part of the documentation.
  • An estate attorney handles title, authority, trust interpretation, and beneficiary rights.

A practical next step

Request the appraisal and title packet before values are entered on any draft schedule.

When a property value is part of the picture

When residential real estate needs a supported fair market value as of a relevant date, an independent appraiser may be part of the documentation process. Ian does not determine fair market value.

Questions about title, probate authority, trust meaning, or a beneficiary's legal rights belong with an estate attorney. Start with the Professionals directory: /professionals/

Related guides

This is general tax information, not tax or legal advice. Outcomes depend on the documents, ownership, timing, and law that apply to the particular facts.

Back to Estate tax and Form 706 · Ian Bryzek

Need to talk with Ian Bryzek?

Share the tax question and the records already available. Ian can help identify a practical next step.

(510) 538-6014 ian@bryzekcpa.com