Do You Actually Have an IRS-Qualified Appraisal? (Atlanta CPAs & Heirs: Read This Before Filing in 2026)

If you're preparing an estate tax return (Form 706) or gifting property in 2026, and you searched “IRS qualified appraiser near me” — you're not alone. Metro Atlanta CPAs, probate attorneys, and heirs alike often assume that any licensed appraiser can satisfy IRS guidelines. Unfortunately, that's wrong — and it's a costly mistake.

The IRS has tightened standards around what qualifies as a qualified appraisal — and if your report fails the test, you risk rejection, audit exposure, and penalties. In this post, we’ll walk through exactly what qualifies under the latest IRS rules — and how to avoid getting burned.

Don’t file until your appraisal meets these criteria:

✅ Done by a "Qualified Appraiser" per IRS Publication 561

• Must hold a state certification (not just trainee or registered)

• Must regularly perform appraisals

• Must have verifiable qualifications in valuing the type of property appraised

✅ Prepared for a “Qualified Purpose”

• Estate tax filings (Form 706)

• Gift tax filings (Form 709)

• Charitable donation deductions (Form 8283)

✅ Completed on a "Qualified Appraisal Report" Format

• Must be in writing, dated, signed, and not self-prepared by the donor

• Must use USPAP-compliant methodology (Sales, Cost, or Income Approach)

• Must contain detailed market data, comps, and reconciliation

• Cannot be a quick comp check or automated valuation

✅ Includes a Credible Effective Date of Value

• Typically “Date of Death” for estate filings

• Must state whether it’s retrospective, current, or prospective

✅ States Intended Use and Intended Users Clearly

• Must include the IRS and/or specific parties (CPA, attorney, estate executor)

• Reports missing this language are often rejected

✅ Signed Certification with Penalty-of-Perjury Clause

• Yes, the IRS requires it — and yes, it’s often overlooked

What Happens If You Get It Right

If your appraisal meets all the above:

• ✅ Your CPA can confidently attach it to Form 706 or 709

• ✅ Your audit risk is minimized

• ✅ Your valuation stands up to IRS scrutiny

• ✅ Your deductions or estate tax calculations are protected

• ✅ Your file closes without delay

Q: Will the IRS accept a restricted-use appraisal report?
A: No. The IRS explicitly requires a full summary or self-contained report — restricted reports (where only the client is the intended user) are not compliant.

Q: What are the IRS guidelines for a Date of Death appraisal?
A: The appraisal must reflect the property’s fair market value as of the decedent’s date of death. Retrospective appraisals are allowed but must use credible data from that date and include an extraordinary assumption clause.

Q: Who qualifies as a “qualified appraiser” for estate or gift tax?
A: According to IRS Pub 561 and the Pension Protection Act, a qualified appraiser must:

• Be state-certified (not licensed or registered only)

• Regularly perform appraisals

• Not be related to the taxpayer

• Have education and experience relevant to the property type

Q: Can I use the same appraisal for both the estate and charitable contribution?
A: Possibly, but only if both uses were disclosed and the appraisal meets all qualified criteria — and includes all required certification and intended user language.

If you're filing Form 706 or 709 this year — don’t gamble with an unqualified report.
At REI Valuations & Advisory, we specialize in IRS-compliant appraisals for estate, gift, and charitable tax purposes — all across metro Atlanta. We work directly with CPAs, fiduciaries, and heirs, and our reports are built to withstand IRS scrutiny.

• Guaranteed IRS-Compliant — or your money back

• 72-Hour Turnaround Available — limited to 3 slots/week
  Free Consultation — to review your needs before engagement
  Bonus: Get a complimentary IRS Checklist PDF with every order this month

👉 Claim Your Spot Now: Or Call/Text: (404) 692-3878 — Limited capacity for February 2026

January 22 2026 8:42pm