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Official form guide
Form 712: Life Insurance Statement
IRS Form 712 is the Life Insurance Statement used by executors and other fiduciaries to report details of a decedent’s or living insured’s life insurance policies when filing estate, gift, or generation‑skipping transfer returns. File a separate Form 712 for each policy.
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IRS Form 712 - Life Insurance Statement
IRS Form 712 is the Life Insurance Statement used by executors and other fiduciaries to report details of a decedent’s or living insured’s life insurance policies when filing estate, gift, or generation‑skipping transfer returns. File a separate Form 712 for each policy.
Risk Radar
Scan points- 1Submitting the form without the insurer officer’s signature can invalidate it.
- 2Omitting the decedent’s social security number in Part I.
- 3Failing to attach a copy of the assignment when the decedent is not the policy owner.
- 4Leaving the insurer officer’s signature, title, or date blank.
- 5Leaving the death date empty in Part I or Part II.
Plain English
Form 712 tells the IRS about life‑insurance policies that belong to a deceased person or a living insured person. It is attached to the estate or gift tax return so the IRS can value the policies correctly.
Submission Date
- Filing date: 2025-01-10 22:10:25
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when reporting a decedent’s or living insured’s life insurance policy on Form 706, Form 706‑NA, Form 709, or Form 709‑NA.
- Do not use it when filing a tax return other than Form 706, Form 706‑NA, Form 709, or Form 709‑NA.
- Check Form 706 instead when filing an estate tax return that does not involve a life‑insurance statement.
Form selector
Use this form or another form?
Estate tax filing for decedent without life insurance policy
Used to report estate tax when no insurance statement is required
✓ Confirm no Form 712 is needed
Gift tax filing involving life insurance policy
Used to report gifts of life‑insurance on a living insured
✓ Verify policy details are attached on Form 712
Estate of nonresident not a citizen filing
Used for nonresident estates, may include Form 712 for insurance
✓ Check residency status before attaching Form 712
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Decedent’s first name and middle initial
Legal name of decedent · Form 712, Part I
Date of death
Death certificate date · Form 712, Part I
Insurance company name
Name as on policy · Form 712, Part I
Signature of insurance officer
Officer’s signature (manual or facsimile) · Form 712, certification line
Policy number
Policy identifier from insurer · Form 712, Part I
Before you submit
- 1Verify the form revision date reads 12/2024.
- 2Confirm the decedent’s first name and middle initial are entered.
- 3Enter the decedent’s last name exactly as on official records.
- 4Provide the decedent’s social security number if known.
- 5Record the correct date of death.
- 6Complete the insurance company name and full address fields.
- 7Specify the type of policy and policy number.
- 8Attach a copy of the insurance application if the decedent is not the owner.
How to file this form
- 1Complete Part I with decedent‑insured information.
- 2Complete Part II with living‑insured information if applicable.
- 3Attach required copies of the insurance policy, application, or assignment.
- 4Obtain the insurance company officer’s signature (manual or facsimile).
- 5File Form 712 with the corresponding estate or gift tax return.
- 6Retain a copy of the filed Form 712 for your records.
Known limitations
- 1Not for use with tax returns other than Form 706, Form 706‑NA, Form 709, or Form 709‑NA.
- 2Not applicable for reporting life insurance when the policy is unrelated to a decedent or living insured covered by those returns.
- 3Not usable if the insurance company cannot provide an officer to certify the statement.
Field map
Compact field-by-field guide
Decedent Info
2 items
Full legal name and date of death of the deceased individual.
Employer Identification Number assigned to the estate.
Executor
1 items
Name, address, and contact information of the appointed executor.
Assets
1 items
Total value of all assets owned by the decedent at time of death.
Deductions
1 items
Funeral expenses, debts, administrative costs, and charitable bequests.
Tax
1 items
Tax calculated on taxable estate exceeding the applicable exemption amount.
Signatures
1 items
The appointed executor must sign under penalty of perjury.
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Fillable formOpen in Editor->Form 712 (Rev. December 2024) is the current edition; the form directs users to www.irs.gov/Form712 for the latest information.
What changed or needs a fresh check
- Edition date — confirm the revision reads Rev. December 2024 on the form.
- Fee — Not stated in the official source — verify on the agency site
- Mailing address — Not stated in the official source — verify on the agency site
- Signature — confirm an officer of the insurance company signs the certification line.
- OMB number — confirm OMB No. 1545-0022 appears on the form.
Quick Facts
Downloads
After you file
- 1Keep the signed Form 712 with the estate or gift tax file.
- 2Store the form for as long as the records may become material in tax administration.
- 3Expect acknowledgment from the executor or tax authority that the form was received.
- 4If an error is discovered, file an amended Form 712 with corrected information.
Sources
- SRCForm p.1 — revision date reads Rev. December 2024.
- SRCForm p.1 — OMB No. 1545-0022 appears.
- SRCForm p.1 — certification requires the signature of an officer of the insurance company.
- SRCForm p.2 — Part II is filed with Form 709, Form 709‑NA, Form 706, or Form 706‑NA.
- SRCForm p.3 — a separate Form 712 must be filed for each policy.
- SRCForm p.3 — a facsimile signature may be used in lieu of a manual signature.
- SRCForm p.3 — return the completed form to the executor or representative, not to the IRS office.
- SRCNot stated in the official source — verify on the agency site
Common confusion points
Do I need to file Form 712 for each policy?
Multiple policies may exist for a decedent or living insured.
→ File a separate Form 712 for each policy.
Can I use a handwritten signature?
The form requires a signature from an officer of the insurance company.
→ Obtain the officer’s signature or a facsimile.
What if I don’t know the decedent’s SSN?
The social security number field is optional if unknown.
→ Leave the field blank if the SSN is not known.
Should I attach the insurance policy?
Attachment is required only when a settlement other than a lump‑sum is authorized.
→ Attach a copy only in that situation.
Is a facsimile signature acceptable?
Instructions allow a facsimile in lieu of a manual signature.
→ Use a clear facsimile of the officer’s signature.
Do I file Form 712 directly with the IRS?
The form must be returned to the executor or representative, not the IRS office.
→ Send the completed form to the requesting executor.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 706 – File an amended Form 706 if insurance data changes.
Questions about IRS Form 712
What is IRS Form 712 used for?
Form 712 tells the IRS about life‑insurance policies that belong to a deceased person or a living insured person. It is attached to the estate or gift tax return so the IRS can value the policies correctly.
Who must file IRS Form 712?
The executor of a decedent’s estate must file the form, and the donor or representative for a living insured must file it with the appropriate gift‑tax return.
What information does IRS Form 712 require?
Part I records the decedent’s name, SSN, death date, insurer details and policy number; Part II records the donor’s name, insured’s details, policy type, face amount, premium and assignment information.
Where do I file IRS Form 712?
Return the completed Form 712 to the executor or representative who requested it; do not send it to the IRS service center.
How do I complete IRS Form 712?
Complete Part I for a decedent or Part II for a living insured, entering all required fields such as names, SSNs, dates, policy numbers and face amounts. Attach any required copies of assignments or applications. An officer of the insurance company must sign, title and date the certification. File a separate Form 712 for each policy and include it with the appropriate Form 706 or Form 709.
What happens if IRS Form 712 is filed incorrectly?
Failure to provide the requested information may delay or prevent processing of the related tax return.
Do I need to file Form 712 for each policy?
Multiple policies may exist for a decedent or living insured. File a separate Form 712 for each policy.
Can I use a handwritten signature?
The form requires a signature from an officer of the insurance company. Obtain the officer’s signature or a facsimile.
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