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What is the IRS Form 712 and when is it needed?

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What is the IRS Form 712 and when is it needed?

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The IRS Form 712 is a statement that provides Life Insurance Policy values as of the date of an insured’s or policy owner’s death, or at a time a Life Insurance Policy is transferred as a gift. The IRS requires that this statement be included when an estate (or gift) tax return is filed.

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