Do You Need an IRS-Qualified Appraiser for Form 706 in Atlanta, Georgia? (2026 Guide)Everything You Need to Know About Estate, Gift, and Charitable Appraisals the IRS Will Actually Accept

If you're filing IRS Form 706 or handling estate, gift, or charitable contribution valuations in 2026, the last thing you want is for the IRS to reject your appraisal. But most homeowners, CPAs, and attorneys don’t realize this:

Not all appraisers are IRS-qualified. And not all appraisal reports meet IRS standards.

Whether you're managing an estate, planning to claim a step-up in basis, preparing for a gift tax filing, or itemizing a charitable donation—the valuation must comply with strict IRS regulations under the Pension Protection Act, IRS Pub. 561, and Form 706 guidelines.

Here in the Atlanta metro area, we've seen dozens of families lose time, money, and peace of mind because they hired the wrong appraiser.

So let’s break it down clearly—step-by-step.

7 Things You Absolutely Must Know Before Hiring an Appraiser for IRS Reporting

Here’s what most attorneys, fiduciaries, and family members don’t know—until it's too late:

1. Not All Appraisers Are IRS Qualified

To be recognized as a Qualified Appraiser under IRS guidelines, the person must:

• Hold a state license or certification in good standing

• Regularly perform appraisals for compensation

• Meet education and experience standards in valuing the specific property type

• Have no exclusions (e.g., parties to the transaction)

Many brokers, agents, or even generalist appraisers do not qualify under Treasury Reg. § 1.170A-17.

2. Restricted-Use Appraisals Are Rarely Accepted by the IRS

If you're wondering, “Can I submit a restricted appraisal to the IRS?” — the answer is no for most estate, gift, and charitable cases. The IRS typically requires a complete, USPAP-compliant summary or self-contained report.

3. The Date of Death Must Be Clearly Stated

A proper Date of Death (DOD) appraisal must:

• Reflect the fair market value as of the decedent's date of death

• Include a retrospective valuation statement

• Comply with IRS Form 706 Part 5 guidelines

4. Valuation Mistakes Can Trigger Audits or Rejections

Common appraisal mistakes that cause IRS pushback:

• Use of non-comparable sales

• Improper valuation date

• Incomplete certification or missing signature

• Use of market value instead of IRS-defined fair market value

5. Charitable Contribution Appraisals Must Meet a Different Standard

Donating real estate to a nonprofit? You’ll need:

• A Form 8283 signed by both the appraiser and the organization

• A full appraisal report attached to your tax return

• Compliance with Reg. §1.170A-13(c)

Failing to follow this protocol can disqualify your entire deduction.

6. Appraisals for Gift Tax Filings Must Be Dated Properly

For gifts of real property, the appraisal must reflect the FMV as of the date the gift was made, not the date of report delivery. The IRS can challenge underreporting if your timing is off.

7. You May Need a Local Expert with Court-Ready Credentials

In high-value estates or audit-prone filings, you want an appraiser who is:

• Local to the subject property (proximity matters)

• Familiar with regional pricing nuances

• Able to testify or provide supplemental reports if challenged

What the IRS—and Your Estate Plan—Actually Require (And How to Avoid Costly Mistakes)

If you're involved in estate settlement, probate filings, or strategic estate planning, here’s the bottom line:

The IRS does not accept just any appraisal.
Probate courts may reject poorly formatted or uncertified reports.
Filing late, using the wrong report type, or hiring an unqualified appraiser can delay distributions, trigger audits, and jeopardize deductions.

Whether you’re filing IRS Form 706, reporting a gift under Form 709, or documenting a charitable real estate donation, here’s exactly what the IRS—and most probate courts—require:

• 🔹 A USPAP-compliant appraisal report prepared by a Qualified Appraiser as defined under Treasury Reg. §1.170A-17

• 🔹 A retrospective date of death valuation (not current market value)

• 🔹 A full narrative appraisal, not a restricted-use report or desktop opinion

• 🔹 Proper fair market value methodology, per IRS Publication 561 and Reg. §20.2031‑1

• 🔹 Inclusion of the appraiser’s license, resume, signature, and certification

• 🔹 If charitable: a signed Form 8283 and full attachment for contributions over $5,000

• 🔹 If for probate: report formats and terminology acceptable to estate attorneys and Georgia probate courts

In short, if your appraisal isn’t IRS-ready and probate-compliant, it could cost your estate thousands in delayed filings, denied deductions, or contested distributions.

But the good news?

REI Valuations & Advisory specializes exclusively in non-lender, IRS- and probate-compliant appraisals across Georgia.

From high-net-worth estates with multi-property portfolios to routine date-of-death valuations for Form 706, we deliver court- and tax-ready reports that hold up to scrutiny.

Act Now — Bonus Consultation for IRS + Probate Filings (Limited Availability)

We are currently accepting engagements for 2026 tax season and probate court filings across the Atlanta metropolitan area.

Deadlines are strict. Audits are expensive. And qualified appraisers are in short supply.

Request your appraisal by February 15th, 2026, and receive a free 30-minute compliance consultation—where we’ll confirm:

• Whether your situation qualifies for a restricted or full report

• What scope and format your CPA, attorney, or probate court will need

• What documentation the IRS is most likely to request

IRS & probate appraisal demand spikes from Feb to April. We limit new engagements to ensure turnaround compliance.

Request Your IRS-Compliant Appraisal Now »
Or call/text us directly at (404) 692‑3878 to secure your quote.

January 27 2026 7:44pm