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:

• Filing Form 706 for estate tax

• Gift tax reporting over annual exclusion

• Charitable donation of real property

• Establishing a step-up in basis for future sale

• Defending real estate values in audit scenarios

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:

• Has earned a state license or certification (i.e., Certified Residential or Certified General)

• Regularly performs appraisals for compensation

• Is not related to the estate or property

• Has verifiable experience with the property type

• Has no prohibited financial interest in the outcome

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:

• A signed USPAP certification

• The effective date clearly tied to the date of death (retrospective)

• Market-supported adjustments and reconciliation

• A credible scope of work and intended use for IRS and estate tax purposes

• Proper definitions, disclaimers, and limiting conditions

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:

• Stands behind their report under oath if needed

• Is willing to supply additional documentation

• Understands the legal implications of their work

• Has experience dealing with fiduciaries, CPAs, and estate attorneys

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