Estate and date of death appraisals
For inherited property, the IRS generally sets the heir's basis at the home's fair market value on the date of death. A retrospective appraisal values the home as of that date, even if the report is written months or years later, so the estate and the heirs have a documented number for probate, division and any later sale (IRS).
What to send
The address, the date of death, and who needs the report: the personal representative, a trustee, an attorney or the heirs. If the estate files Form 706 and elects the alternate valuation date, tell us that date too (IRS).
When the house has changed since
If the home was updated, damaged or emptied after the date of death, say so when you order. The appraisal describes the home as it was on the effective date, so photos and records from that time help.