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Why Most Date-of-Death Appraisals Quietly Fail IRS Review in 2026 — And How to Avoid It in Atlanta, Georgia

Many estates don’t fail because of value.
They fail because the report doesn’t meet IRS “qualified appraisal” standards — even when prepared by a licensed real estate appraiser.

Step 1 — The IRS Does Not Accept “Any” Appraisal

Most consumers assume:

“If it’s a licensed appraiser, the IRS will accept it.”

Not necessarily.

For federal estate tax (Form 706), gift tax (Form 709), or charitable contribution deductions, the IRS requires a qualified appraisal prepared by a qualified appraiser under Treasury Regulations §1.170A-17 and §20.2031-1.

That raises immediate questions:

• What makes an appraisal “qualified”?
• What makes an appraiser “qualified” for IRS purposes?
• Does a state license automatically satisfy IRS standards?

The answer is more nuanced than most expect.

Step 2 — “Qualified Appraiser” Is a Federal Standard — Not Just a State License

Searching “IRS qualified appraiser near me” in Atlanta will return hundreds of licensed appraisers.

But the IRS standard requires:

• Verifiable appraisal education
• Regular appraisal practice
• No prohibited fee arrangements
• No conflict of interest
• Proper documentation in the report

A licensed appraiser who primarily does lender work may not automatically structure reports to withstand federal tax scrutiny.

That’s where many date-of-death appraisals fail quietly — not in value, but in documentation.

Step 3 — Date-of-Death Appraisals Must Anchor to the Exact Valuation Date

A DOD appraisal must reflect:

The fair market value of the property on the decedent’s date of death — not the inspection date.

This means:

• Time adjustments must be credible and supported
• Comparable sales must bracket the valuation date
• Market condition commentary must address historical trends
• Data must be retained for potential IRS audit review

If the report reads like a standard “current market value” appraisal, it can raise red flags.

Step 4 — Restricted Appraisal Reports Are Often the Weak Link

One of the most common inquiries:

“Will the IRS accept a restricted appraisal report?”

In many estate or gift tax situations, a restricted-use report may not contain sufficient detail to meet qualified appraisal requirements.

Restricted reports are designed for limited users and limited intended use.

The IRS is not a limited intended user.

If the documentation is insufficient, the deduction or reported value can be challenged — even if the value itself is reasonable.

Step 5 — Form 706 and 709 Have Specific Documentation Expectations

For estate tax (Form 706), the appraisal must:

• Clearly identify the property
• State the effective valuation date
• Define the interest being appraised (fee simple, fractional, etc.)
• Include methodology explanation
• Contain a signed certification meeting IRS standards

Gift tax (Form 709) has similar documentation expectations.

Missing any of these components can create risk — not immediately, but years later during review.

Step 6 — Charitable Contribution Appraisals Have Their Own Standards

If the property is being donated and a deduction claimed:

The appraisal must comply with IRS “qualified appraisal” rules for charitable contributions.

Again, not every appraisal format satisfies this.

And not every appraiser structures reports with audit defense in mind.

So let’s answer the questions clearly.

Will the IRS accept a restricted appraisal report?
Often no — not for federal estate or gift tax filings that require full qualified appraisal documentation.

What are the IRS guidelines for a date-of-death appraisal?
It must reflect fair market value on the exact date of death, include full methodology explanation, and be prepared by a qualified appraiser under federal standards.

Does searching “IRS qualified appraiser near me” guarantee compliance?
No. State licensing and IRS qualification standards overlap — but they are not identical.

What about Form 706 appraisal requirements in Georgia?
The federal standards apply nationwide, including Atlanta, Fulton, Cobb, Gwinnett, and DeKalb counties. Local market data must support the historical valuation date.

Here’s the bottom line:

Most estate valuation problems don’t happen because of overvaluation or undervaluation.

They happen because the appraisal wasn’t structured for IRS scrutiny from the beginning.

If you are filing Form 706, reporting a taxable gift, or claiming a charitable deduction in 2026, the structure of the report matters just as much as the number.

At REI Valuations & Advisory, we structure date-of-death and federal tax appraisals specifically for IRS reporting — with documentation designed to withstand review.

If you contact us before filing:

• We will confirm whether a restricted or full report is appropriate
• We will identify risk gaps before submission
• We will provide a compliance checklist you can share with your CPA or attorney
• We will reserve audit-support documentation in our workfile

Due to workload limits and valuation date research requirements, we only accept a limited number of IRS-structured assignments each month.

If you need a qualified appraisal for estate, gift tax, or charitable reporting in Atlanta, schedule your Appraisal Fit Call before filing deadlines approach.

Because once a return is filed, correcting valuation documentation becomes significantly more complicated.

February 16th 2026 7:01pm

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IRS Qualified Appraisal Requirements in 2026-Date of Death, Gift Tax & Estate Valuation Rules When a Restricted Appraisal May Be Rejected in Atlanta, Georgia

Whether you are filing Form 706, reporting a gift, substantiating a charitable deduction, or documenting a date of death valuation in Atlanta, Georgia, the IRS does not accept incomplete or unsupported appraisals. Here’s what qualified appraisal compliance actually requires in 2026.

The IRS Requires a “Qualified Appraisal” — Not Just an Appraisal

For estate tax (Form 706), gift tax (Form 709), charitable contributions, and other federal reporting, the IRS requires a qualified appraisal prepared by a qualified appraiser.

This is a legal standard — not a marketing term.

If the report does not meet regulatory requirements, it may be disregarded.

Date of Death Valuations Must Be Anchored to the Exact Effective Date

For estate reporting and step-up in basis purposes, fair market value must reflect the precise date of death.

The IRS expects:
• Comparable sales near the effective date
• Time adjustments if necessary
• Market condition analysis
• Clear identification of valuation date

A refinance-style appraisal dated months later is not sufficient for compliance.

Estate Tax (Form 706) Appraisal Requirements

For federal estate tax reporting:

• Fair market value must reflect §20.2031-1 standards
• The appraiser must disclose qualifications
• The report must explain methodology
• The valuation must be defensible under examination

Insufficient documentation increases audit vulnerability for the executor and advisory team.

Gift Tax Appraisal Requirements (Form 709 Context)

For taxable gifts involving real estate:

• The valuation must reflect fair market value on the date of transfer
• Discounts (if applicable) must be explained
• Market support must be documented
• The appraisal must stand independently

Undervaluation may trigger penalties if challenged.

Charitable Contribution Appraisal Standards

For substantial non-cash real estate contributions:

• A qualified appraisal is required
• The report must contain required declarations
• The appraiser must meet independence standards
• Summary statements may be required for filing

Failure to meet technical requirements can result in deduction disallowance.

A Restricted Appraisal Is Not Automatically Rejected — But It Is Often Inadequate

Under USPAP, restricted-use reports may be permitted for certain client scenarios.

However, for IRS reporting, the issue is whether the report includes:

• Full scope explanation
• Market data transparency
• Valuation methodology
• Certification language
• Intended use disclosure
• Independence affirmation

Many low-cost restricted reports omit critical components required for IRS compliance.

The IRS Reviews Substance Over Label

Calling a report “restricted” does not cause rejection.

Lack of documentation does.

The IRS evaluates whether the report provides enough information to understand how value was determined and whether it meets regulatory standards.

Liability Exposure for Executors, CPAs & Attorneys

Executors have fiduciary duties.
CPAs must exercise due diligence.
Estate attorneys must ensure defensible documentation.

An insufficient appraisal can expose the entire advisory team to risk if valuation is adjusted upon review.

What does the IRS actually require in 2026?

For date of death valuations, estate tax filings, gift tax reporting, and charitable contributions, the IRS requires a qualified appraisal prepared by a qualified appraiser that fully substantiates fair market value as of the correct effective date.

A restricted appraisal report is not automatically rejected.

But if it lacks sufficient detail, analysis, independence, or compliance language, it may fail to qualify — regardless of cost or convenience.

For estates and tax matters in Atlanta, Fulton, Cobb, Gwinnett, and DeKalb Counties, valuation reports must be structured specifically for federal reporting purposes — not repurposed from lending or informal assignments.

In IRS matters, documentation depth equals protection.

If you are a CPA, estate attorney, or executor needing a defensible IRS-compliant appraisal in Atlanta, Georgia for:

• Date of Death
• Form 706 estate tax
• Gift tax reporting
• Charitable contribution substantiation

Contact REI Valuations & Advisory before filing.

We limit IRS-reporting assignments monthly to ensure documentation depth and compliance review standards are maintained.

Call 404-692-3878
Email reivaluations@gmail.com

Bonus: We offer a complimentary pre-engagement compliance review call to confirm whether your current appraisal structure meets IRS qualified appraisal requirements before submission.

Once filed, deficiencies become far more difficult to correct.

Protect the valuation before it is submitted.

Frequently Asked Questions About IRS Qualified Appraisals in Atlanta, Georgia

What are the IRS requirements for a qualified appraisal in 2026?

A qualified appraisal must be prepared by a qualified appraiser and include a clear valuation methodology, the correct effective date, sufficient comparable market data, scope of work disclosure, and required certification language. The report must provide enough detail for the IRS to understand how fair market value was determined for estate, gift, or charitable reporting purposes.

Will the IRS accept a restricted appraisal report for Form 706 or estate tax filings?

The IRS may accept a restricted appraisal report only if it meets all qualified appraisal requirements and fully substantiates fair market value as of the date of death. If the report lacks sufficient documentation, analysis, or compliance elements required under federal regulations, it may be rejected regardless of its label.

What does the IRS require for a date of death real estate appraisal?

For estate tax and step-up in basis reporting, the appraisal must determine fair market value as of the exact date of death. The report should include comparable sales near that date, time adjustments when necessary, and a clear explanation of market conditions and valuation methodology.

Are appraisal requirements different for gift tax reporting?

Yes. For gift tax reporting, fair market value must be determined as of the date of transfer. The appraisal must document market support, explain valuation methodology, and be defensible if reviewed. Undervaluation may result in penalties if challenged by the IRS.

Do charitable contribution real estate donations require a qualified appraisal?

Yes. Significant non-cash real estate charitable contributions require a qualified appraisal prepared by a qualified appraiser. The report must meet federal documentation standards and include required declarations to properly support the deduction.

Who is considered a qualified appraiser under IRS rules?

A qualified appraiser is an individual who meets education and experience requirements, regularly performs appraisals for compensation, demonstrates competency in valuing the specific type of property, and maintains independence from the transaction being reported.

February 15th 2026 4:26pm

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IRS Qualified Appraiser Near Me in Atlanta (2026): Will the IRS Accept Your Date of Death Appraisal — or Reject It?

If you are filing Form 706, reporting a gift tax transfer, or documenting a charitable contribution in Atlanta, Georgia, the IRS does not accept informal valuations, CMAs, or restricted reports. Here is what qualifies in 2026 — and what could expose your estate filing to audit risk.

When someone searches “IRS qualified appraiser near me,” they are not price shopping.

They are protecting a federal tax filing.

A rejected valuation can delay an estate closing, trigger additional documentation requests, or invite scrutiny that could have been avoided with a properly prepared qualified appraisal.

The real question is not whether you need an appraisal.

The real question is whether the IRS will accept the one you submit.

Step 1 — Understand What the IRS Actually Requires

Under Treasury Regulation §1.170A-13(c) and Internal Revenue Code §2031, a qualified appraisal must:

• Be prepared by a qualified appraiser
• Include a clear effective date of value (date of death or transfer)
• Describe the property in sufficient detail
• Explain the valuation methodology used
• Analyze comparable market data
• Include a signed appraiser declaration

If any of these elements are missing, the report may fail federal compliance standards.

Step 2 — Know When a Qualified Appraisal Is Mandatory

A qualified appraisal is typically required for:

• Form 706 Estate Tax Returns
• Gift Tax Reporting
• Charitable Real Estate Contributions
• Step-Up in Basis Documentation
• Certain state tax reporting requirements

Automated estimates, broker price opinions, and informal opinions of value do not satisfy federal documentation standards.

Step 3 — Date of Death Appraisals Carry Special Risk

A Date of Death appraisal is retrospective.

That means the valuation must reflect fair market value as of the effective date — not today’s market.

It requires:

• Market condition analysis as of the date of death
• Comparable sales within reasonable proximity to the effective date
• Proper reconciliation under USPAP
• Alignment with the IRS definition of fair market value

Errors in retrospective methodology are one of the most common weaknesses in estate filings.

Step 4 — Will the IRS Accept a Restricted Appraisal Report?

In most federal filing scenarios involving estate tax, gift tax, or charitable contributions, a restricted report is insufficient.

Restricted reports are typically designed for limited users and may omit disclosures required under federal tax standards.

For Form 706 and related filings, the appraisal must meet full qualified appraisal documentation requirements.

Step 5 — What “IRS Qualified Appraiser” Actually Means

A qualified appraiser must:

• Have verifiable education and experience
• Regularly perform appraisals for compensation
• Demonstrate familiarity with federal valuation requirements
• Be independent from the taxpayer
• Sign the appropriate declaration

Not every probate appraiser automatically qualifies under federal tax reporting standards.

If you are searching for:

“IRS qualified appraiser near me”
“Form 706 appraisal requirements”
“Qualified appraisal requirements”
“IRS guidelines for date of death appraisal PDF”
“Will the IRS accept a restricted appraisal report?”

Here is the direct answer:

The IRS requires a qualified appraisal prepared by an independent, experienced appraiser that complies with federal documentation standards and supports fair market value as of the correct effective date.

CMAs, automated values, and restricted-use reports generally do not meet those standards for estate tax, gift tax, or charitable contribution filings.

For Date of Death appraisals in Atlanta, Georgia (2026), the valuation must align with both USPAP and applicable federal tax regulations to withstand scrutiny.

If you are facing a Form 706 deadline or need a defensible Date of Death appraisal in the Atlanta metropolitan area (Fulton, Cobb, Gwinnett, DeKalb, Douglas, and surrounding counties), schedule your confidential appraisal consultation now.

Estate tax filings operate on strict timelines. The further removed you are from the effective date, the more limited comparable data becomes.

A limited number of estate assignments are accepted each month to maintain reporting precision.

Estate clients receive:

• A structured compliance checklist before report delivery
• Direct coordination with your CPA or estate attorney
• A signed qualified appraiser declaration
• Documentation formatted specifically for federal reporting

Secure your appointment before your filing window closes.

February 14th 2026 12:30pm

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IRS Qualified Appraiser Near Me in Atlanta, GA (2026): Form 706, Gift Tax & Estate Appraisal Requirements Explained

How to Hire a Qualified Real Estate Appraiser for IRS Reporting in Georgia — Including Date of Death Valuations, Gift Tax Filings, and Probate Compliance

If you’re searching for an “IRS qualified appraiser near me” in Atlanta, Georgia, you’re likely facing one of three situations:

• Filing IRS Form 706 for estate tax
• Reporting a gift for federal or state tax purposes
• Needing a qualified appraisal for charitable contributions

In 2026, the IRS has specific requirements for what qualifies as a “qualified appraisal” and who qualifies as a “qualified appraiser.” Hiring the wrong appraiser — or submitting the wrong report type — can delay filings, trigger IRS scrutiny, or expose you and your preparer to unnecessary risk.

Here’s what you need to know.

What Makes an Appraiser “IRS Qualified” for Estate or Gift Tax Purposes?

The IRS does not use casual language. A “qualified appraiser” must meet defined criteria under Internal Revenue Code regulations and Treasury guidelines.

A true IRS-qualified real estate appraiser must:

  1. Hold a valid state certification or license (in Georgia, this means a Licensed or Certified Appraiser under state law).

  2. Regularly perform appraisals for compensation.

  3. Demonstrate verifiable education and experience valuing the specific property type.

  4. Be independent — meaning no prohibited interest in the property.

  5. Provide a written appraisal that meets the definition of a “qualified appraisal” under IRS regulations.

If the report does not meet these standards, the IRS can reject it.

Qualified Appraisal Requirements for Form 706 (Estate Tax)

If you are filing Form 706 for a date of death valuation, the appraisal must:

• Establish fair market value as of the decedent’s date of death
 • Clearly state the effective date of value
 • Describe the property in sufficient detail
 • Explain the methodology used (Sales Comparison, Cost, Income if applicable)
 • Be signed by a qualified appraiser

In practice, this means a properly developed narrative appraisal report — not a broker price opinion, not a CMA, and not a restricted-use summary without proper scope.

Will the IRS Accept a Restricted Appraisal Report?

This is one of the most searched questions.

The short answer: it depends on intended use and compliance.

If the report is being submitted to the IRS or attached to Form 706, it must meet the IRS definition of a qualified appraisal. Some restricted-use formats may not meet disclosure and documentation standards required for federal reporting.

If you’re unsure, the safest course is a full narrative report prepared specifically for IRS filing purposes.

Submitting the wrong format can cause delays — and in estate situations, timing matters.

Is an Appraisal Required for Probate in Georgia?

Probate courts in Georgia often require documented fair market value for estate administration.

Even when not strictly mandated, an independent estate and probate appraisal protects:

• Executors from disputes
 • Heirs from undervaluation
• CPAs from reporting exposure
 • Attorneys from procedural delays

An appraisal establishes defensible market value — especially in contested estates.

What Does an Estate or Probate Appraiser Actually Do?

An independent estate and probate appraiser:

Step 1: Identifies the correct effective date (often the date of death).
Step 2: Researches comparable sales prior to that date.
Step 3: Analyzes neighborhood and market conditions as they existed at that time.
Step 4: Applies appropriate valuation approaches.
Step 5: Produces a signed, documented report suitable for IRS or court review.

This is not a “current market estimate.” It is a retrospective valuation based on historical market data.

Qualified Appraiser for Gift Tax or Charitable Contributions

For gift tax purposes and certain charitable contributions, the IRS also requires a qualified appraisal when thresholds are met.

In Georgia, that means hiring a real estate appraiser experienced in:

• Retrospective valuations
 • Federal reporting standards
• Documented support for tax filings

A general-purpose home appraisal does not automatically meet IRS reporting requirements.

Finding the Best Estate and Probate Appraiser in Atlanta, GA (2026)

If you’re searching:

• “Estate appraiser near me”
• “Estate and probate appraiser Atlanta GA”
• “Independent estate appraiser near me”
• “Real estate appraiser for probate”

Make sure you ask:

  1. Do you prepare appraisals specifically for IRS Form 706?

  2. Have you completed date of death valuations?

  3. Does your report meet qualified appraisal requirements?

  4. Are you independent of the estate parties?

These questions protect you before the IRS reviews anything.

If you need an IRS-qualified real estate appraiser in Atlanta, Fulton, Cobb, Gwinnett, DeKalb, or surrounding Georgia counties in 2026, the report must meet federal standards — not just general appraisal standards.

A properly structured estate or gift tax appraisal:

• Protects the executor
• Supports CPA filings
• Reduces IRS scrutiny risk
• Establishes defensible fair market value

At REI Valuations & Advisory, we specialize in:

• Date of Death Appraisals
• IRS Form 706 Valuations
• Gift Tax Appraisals
• Estate & Probate Real Estate Valuations

Every report is developed with IRS reporting in mind.

We offer a complimentary 30-minute Appraisal Fit Call to determine:

• Whether an appraisal is required
• What report type meets IRS standards
• Timeline considerations for filing
• Required documentation

Estate filings operate on deadlines. Delays in valuation can delay administration and tax reporting.

If you are an executor, CPA, or estate attorney in the Atlanta metropolitan area preparing filings in 2026, schedule your call before ordering — we limit IRS-report assignments each month to ensure proper research depth and documentation standards.

Click here to request your IRS-compliant estate appraisal consultation.

February 13th 2026 8:50pm

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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:

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:

4. Valuation Mistakes Can Trigger Audits or Rejections

Common appraisal mistakes that cause IRS pushback:

5. Charitable Contribution Appraisals Must Meet a Different Standard

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

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:

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:

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

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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

✅ Prepared for a “Qualified Purpose”

✅ Completed on a "Qualified Appraisal Report" Format

✅ Includes a Credible Effective Date of Value

✅ States Intended Use and Intended Users Clearly

✅ 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:

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:

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.

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

January 22 2026 8:42pm

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The 5 Steps to Getting an IRS-Qualified Appraisal for Estate Tax Filings in Atlanta (2026 Update)Why most families and CPAs get this wrong—and how to protect your legacy from IRS scrutiny.

If you're filing IRS Form 706 in 2026 or managing an estate with real property in Atlanta, Georgia, the IRS now requires a qualified appraisal by a qualified appraiser—and most generic home appraisals won't cut it. Whether you're stepping up basis, reporting estate tax, or defending value in an audit, the appraisal must meet strict IRS standards, including retrospective valuation to the date of death, legal formatting, and specific certification language. In Georgia, few appraisers specialize in this. At REI Valuations, we deliver IRS-compliant reports trusted by estate attorneys, CPAs, and fiduciaries across Metro Atlanta.

Step 1: Confirm Whether an IRS-Compliant Appraisal Is Even Required

Many heirs, executors, and even attorneys mistakenly assume a basic home value estimate will suffice. But if you're filing IRS Form 706 or stepping up basis for capital gains purposes, the IRS explicitly requires a “qualified appraisal prepared by a qualified appraiser” under 26 CFR §1.170A-17. If you're handling any of the following, you likely do need one:

If you're unsure, confirm with your CPA—but assume the IRS will want defensible documentation, not a Zestimate or informal CMA.

Step 2: Understand What the IRS Means by “Qualified Appraiser”

This is not just any licensed appraiser. The IRS requires that the appraiser:

In Georgia, this means using a state-certified appraiser with direct experience in date-of-death valuations and IRS-compliant formats. At REI Valuations, we meet all of these requirements and more.

Step 3: Order the Right Appraisal Format—Not Just Any Report

Here’s where 80% of families make mistakes.

The IRS will not accept a restricted-use appraisal if it doesn’t meet the “qualified appraisal” definition under IRS rules. Even if your appraiser is licensed, the report must also include:

At REI Valuations, we draft our reports in legal-narrative format, aligning directly with IRS submission expectations—not just Fannie Mae checkboxes.

Step 4: Verify That the Appraisal Matches the IRS Filing Timeline

This is crucial.

Your effective date must match the decedent’s date of death. Your appraisal must be retrospective, and your appraiser must be willing to state in writing that the valuation is based on that retrospective date—even if the inspection occurred later.

If you're filing Form 706, the appraisal must be included within 9 months of the date of death unless you’ve requested an extension. Don't risk delays or penalties due to timing errors.

Step 5: Choose an Appraiser Willing to Defend Their Work

If your estate is selected for audit, the IRS may request clarification or supporting documentation. You need an appraiser who:

That’s why many Georgia estate planners, CPAs, and fiduciaries choose REI Valuations. We don’t just issue a number—we defend it, with legal-grade narrative support, proper citations, and IRS-aligned formatting.

Let’s answer your most pressing questions directly:

  • Will the IRS accept a restricted appraisal report?
    No—unless it still meets the full requirements of a “qualified appraisal” under IRS guidelines. Most restricted-use reports do not qualify.

  • What are the Form 706 appraisal requirements?
    The appraisal must be retrospective to the date of death, performed by a qualified appraiser, and formatted with sufficient market data, certification, and documentation per IRS regs.

  • Who is a qualified appraiser for IRS purposes?
    In Georgia, that means a     state-certified or licensed appraiser with real-world experience and legal report formats, not a trainee or someone who only does mortgage work.

  • Can I use a charitable contribution appraisal for estate tax filings?
    Only if it meets the same “qualified appraisal” standard. The intended use must be clearly stated and align with IRS needs.

  • Where can I find an IRS-qualified appraiser near me in Atlanta?
    You’re here. REI Valuations & Advisory specializes in estate and tax-related appraisal work throughout Atlanta and across Georgia, and we’re available for priority scheduling now.

Now Booking 2026 Estate & Probate Appraisals Across Georgia

If you're preparing a 2025–2026 estate tax filing, don't wait until the IRS deadline is breathing down your neck. We offer:

Priority estate scheduling slots
IRS-qualified reports, certified & signed
 Audit-defensible legal narrative format

Request your appraisal consultation now. Our calendar fills quickly with court and IRS deadlines—secure your time slot today.

January 18th 2026 6:02pm

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2026 IRS-Qualified Appraisals in Georgia: What Heirs & CPAs Need to Know About Step-Up Valuations

Inheriting a property in Georgia can be a blessing — or a tax trap — depending on how you handle the real estate’s valuation.

In 2026, the IRS is tightening review protocols for estate filings, especially when it comes to step-up in basis valuations. If you’re filing IRS Form 706 or 1041, or advising someone who is, you need an IRS-qualified real estate appraisal — and it needs to be done right the first time.

Recently, we helped a CPA and her client in Atlanta resolve a date of death valuation discrepancy that could’ve cost the estate over $15,000 in excess capital gains. The mistake? They used a sale price instead of the fair market value on the actual date of death. A licensed retrospective appraisal corrected the record — and avoided the audit.

Let’s walk through how to make sure you don’t make that mistake.

Step-by-Step: How to Ensure Your Appraisal Meets IRS Guidelines

Step 1: Understand What the IRS Actually Requires

According to the IRS’s estate and gift tax rules (IRS Pub. 559), a real estate appraisal must:

CMAs, Zestimates, and agent estimates do not qualify.
You need a formal, signed, IRS-qualified appraisal report.

Step 2: Make Sure It’s a Retrospective Appraisal

The appraisal must be dated as of the day your loved one passed — not the date of the report, not the sales date, not “today.”

This is called a retrospective effective date, and it’s critical.
If your report doesn’t show that? The IRS could toss it out — or worse, flag the filing.

Step 3: Find a Local, IRS-Qualified Appraiser Near You

Searches like:

  • “IRS-qualified appraisal near me”

  • “Georgia estate tax appraisal”

  • “real estate appraisal IRS qualified Atlanta”

…are how most clients find us.

We serve the entire Atlanta metro and surrounding counties with licensed, retrospective appraisals for estate and probate purposes. Every report we deliver is built to hold up under IRS review and professional scrutiny.

Step 4: Document Everything for Your CPA or Attorney

We include:

  • A PDF copy of your report for legal/tax purposes

  • A simplified value summary

  • A signed certification from your appraiser

  • Support for any follow-up your CPA or attorney may need

No last-minute scrambling. No confusing paperwork. No mistakes.

Pro Tip for Heirs, Executors, and CPAs

If you’re filing Form 706 or handling asset distributions, don’t wait until tax season peaks.
We only take a limited number of estate appraisals each month to ensure turnaround time stays fast and accurate.

Here’s What’s Included When You Work With REI Valuations

✔ Licensed Georgia Appraiser (IRS-qualified)
✔ Retrospective date of death valuation
✔ USPAP-compliant methodology
✔ Court- and IRS-acceptable report format
✔ Clean documentation for tax filings
✔ Delivery within 5–7 business days
✔ Free upgrade to 3-day priority turnaround if you mention this blog ($75 value)

Filing Estate Taxes in Georgia? Don’t Risk the IRS Kicking Back Your Report.

We specialize in IRS-qualified estate and probate appraisals across Georgia.
Secure your licensed appraisal today — and file with confidence.

Only 3 estate appraisal slots left this week.
Request yours before calendars fill up.

Request Your Date of Death Appraisal Now

January 6th 2026 9:51am

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