U.S. Code » Title 26 » Subtitle Subtitle B— Estate and Gift Taxes › Chapter CHAPTER 11— ESTATE TAX › Subchapter Subchapter C— Miscellaneous

26 U.S.C. § 2207A

Right of recovery in the case of certain marital deduction property

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(a) Recovery with respect to estate tax(1) In generalIf any part of the gross estate consists of property the value of which is includible in the gross estate by reason of section 2044 (relating to certain property for which marital deduction was previously allowed), the decedent’s estate shall be entitled to recover from the person receiving the property the amount by which—(A) the total tax under this chapter which has been paid, exceeds(B) the total tax under this chapter which would have been payable if the value of such property had not been included in the gross estate.(2) Decedent may otherwise direct

Paragraph (1) shall not apply with respect to any property to the extent that the decedent in his will (or a revocable trust) specifically indicates an intent to waive any right of recovery under this subchapter with respect to such property.

(b) Recovery with respect to gift taxIf for any calendar year tax is paid under chapter 12 with respect to any person by reason of property treated as transferred by such person under section 2519, such person shall be entitled to recover from the person receiving the property the amount by which—(1) the total tax for such year under chapter 12, exceeds(2) the total tax which would have been payable under such chapter for such year if the value of such property had not been taken into account for purposes of chapter 12.(c) More than one recipient of property

For purposes of this section, if there is more than one person receiving the property, the right of recovery shall be against each such person.

(d) Taxes and interest

In the case of penalties and interest attributable to additional taxes described in subsections (a) and (b), rules similar to subsections (a), (b), and (c) shall apply.

(Added Pub. L. 97–34, title IV, § 403(d)(4)(A), Aug. 13, 1981, 95 Stat. 304; amended Pub. L. 105–34, title XIII, § 1302(a), Aug. 5, 1997, 111 Stat. 1039.)Editorial NotesAmendments

1997—Subsec. (a)(2). Pub. L. 105–34 amended heading and text of par. (2) generally. Prior to amendment, text read as follows: “Paragraph (1) shall not apply if the decedent otherwise directs by will.”

Statutory Notes and Related SubsidiariesEffective Date of 1997 Amendment

Pub. L. 105–34, title XIII, § 1302(c), Aug. 5, 1997, 111 Stat. 1039, provided that: “The amendments made by this section [amending this section and section 2207B of this title] shall apply with respect to the estates of decedents dying after the date of the enactment of this Act [Aug. 5, 1997].”

Effective Date

Section applicable to estates of decedents dying after Dec. 31, 1981, see section 403(e) of Pub. L. 97–34, set out as an Effective Date of 1981 Amendment note under section 2056 of this title.

Notes of Decisions
Cited in 18 cases (4 in the last 5 years), 1992–2025 · leading case: Est. of Mclemore v. Mclemore, 63 So. 3d 468 (Miss. 2011).
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Est. of Mclemore v. Mclemore, 63 So. 3d 468 (Miss. 2011). · cites it 6× “See 26 U.S.C.A. § 2207A (2006). It provides the following: (1) In general.”
In Re Est. of Miller, 595 N.E.2d 630 (Ill. App. Ct. 1992). · cites it 8× “The example given in the regulation to illustrate the application of section 2207A of the Internal Revenue Code (26 U.S.C.A. §2207A (West 1989)) indicates that where a deceased husband’s will created a Q/TIP trust with the income payable to the wife for life and the wife’s will…”
Firstar Trust Co. v. First Nat'l Bank of Kenosha, 541 N.W.2d 467 (Wis. 1995). · cites it 10× “Cooney (Estate), reimbursement pursuant to 26 U.S.C. § 2207A of federal estate taxes and interest from the cross-respondent-petitioner Firstar Trust Company, Trustee (Trust), from the qualified terminable interest property (QTIP) Marital Trust created under the will of Daniel H.”
Eisenbach v. Schneider, 140 Wash. App. 641 (Wash. Ct. App. 2007). · cites it 8× “The court also concluded that they had effectively waived the application of the recovery provisions of 26 U.S.C. § 2207A. Thus, the court concluded that Roy’s decision in administering Martha Eisenbach’s estate to allocate the burden of estate taxes in accordance with the…”
Eisenbach v. Schneider, 166 P.3d 858 (Wash. Ct. App. 2007). · cites it 7× “The court also concluded that they had effectively waived the application of the recovery provisions of 26 U.S.C. § 2207A. Thus, the court concluded that Roy's decision in administering Martha Eisenbach's estate to allocate the burden of estate taxes in accordance with the…”
Maurice F. Jones Trust v. Barnett Banks, 637 N.E.2d 1301 (Ind. Ct. App. 1994). · cites it 6× “Jones Trust in Louise's estate should be paid by FWNB pursuant to 26 U.S.C.A. § 2207A (1981) of the Internal Revenue Code.”
Firstar Trust Co. v. First Nat'l Bank of Kenosha, 525 N.W.2d 53 (Wis. Ct. App. 1994). · cites it 7× “The personal representative of Dorothy's estate filed a claim against the beneficiaries of the trust, alleging that pursuant to 26 U.S.C. § 2207A(a), the estate was entitled to recover the federal estate tax from the trust.”
In re the Est. of Kramer, 203 A.D.2d 78 (N.Y. App. Div. 1994). “12 permit a surviving spouse’s estate to recover estate taxes attributable to marital deduction property from the person receiving the property, unless the surviving spouse "otherwise directs by will” (26 USC § 2207A [a] [2]). A special rule governing the apportionment of taxes…”
In Re Est. of Klarner, 98 P.3d 892 (Colo. Ct. App. 2004). “The parties also agree that Marian's estate may recover federal estate taxes from the QTIP Trust pursuant to 26 U.S.C. § 2207A (2002). However, they disagree as to the calculation of that apportionment.”
Hoffman v. Connell, 87 Cal. Rptr. 2d 272 (Cal. Ct. App. 1999). “(b)(2) 6 ; 26 U.S.C. § 2207A. 7 ) However the fact that statutory reimbursement from the trustees is available tends to show that the estate would be shouldering a tax burden based on assets that Connie did not own.”
Arzt v. Savarese, 36 F. Supp. 2d 653 (D. Del. 1999). “§ 2207 (Liability of recipient of property over which decedent had power of appointment), and 26 U.S.C. § 2207A (Right of recovery in the case of certain martial deduction property), which spatially precede section 2207B, all have as their effective dates decedent’s dying after…”
Shirley v. Katz, Look & Moison, P.C., 98 P.3d 892 (Colo. Ct. App. 2003). “The parties also agree that Marian's estate may recover federal estate taxes from the QTIP Trust pursuant to 26 U.S.C. § 2207A (2002). However, they disagree as to the calculation of that apportionment.”
Show all 18 citing cases →
— 26 U.S.C. § 2207A(a) — 9 cases
Eisenbach v. Schneider, 166 P.3d 858 (Wash. Ct. App. 2007). “The court also concluded that they had effectively waived the application of the recovery provisions of 26 U.S.C. § 2207A. Thus, the court concluded that Roy's decision in administering Martha Eisenbach's estate to allocate the burden of estate taxes in accordance with the…”
Eisenbach v. Schneider, 140 Wash. App. 641 (Wash. Ct. App. 2007). “The court also concluded that they had effectively waived the application of the recovery provisions of 26 U.S.C. § 2207A. Thus, the court concluded that Roy’s decision in administering Martha Eisenbach’s estate to allocate the burden of estate taxes in accordance with the…”
Firstar Trust Co. v. First Nat'l Bank of Kenosha, 541 N.W.2d 467 (Wis. 1995). “Cooney (Estate), reimbursement pursuant to 26 U.S.C. § 2207A of federal estate taxes and interest from the cross-respondent-petitioner Firstar Trust Company, Trustee (Trust), from the qualified terminable interest property (QTIP) Marital Trust created under the will of Daniel H.”
Est. of Mclemore v. Mclemore, 63 So. 3d 468 (Miss. 2011). “See 26 U.S.C.A. § 2207A (2006). It provides the following: (1) In general.”
In Re Est. of Miller, 595 N.E.2d 630 (Ill. App. Ct. 1992). “The example given in the regulation to illustrate the application of section 2207A of the Internal Revenue Code (26 U.S.C.A. §2207A (West 1989)) indicates that where a deceased husband’s will created a Q/TIP trust with the income payable to the wife for life and the wife’s will…”
— 26 U.S.C. § 2207A(a)(1) — 2 cases
Firstar Trust Co. v. First Nat'l Bank of Kenosha, 525 N.W.2d 53 (Wis. Ct. App. 1994). “The personal representative of Dorothy's estate filed a claim against the beneficiaries of the trust, alleging that pursuant to 26 U.S.C. § 2207A(a), the estate was entitled to recover the federal estate tax from the trust.”
Maurice F. Jones Trust v. Barnett Banks, 637 N.E.2d 1301 (Ind. Ct. App. 1994). “Jones Trust in Louise's estate should be paid by FWNB pursuant to 26 U.S.C.A. § 2207A (1981) of the Internal Revenue Code.”
— 26 U.S.C. § 2207A(a)(2) — 5 cases
Firstar Trust Co. v. First Nat'l Bank of Kenosha, 541 N.W.2d 467 (Wis. 1995). “Cooney (Estate), reimbursement pursuant to 26 U.S.C. § 2207A of federal estate taxes and interest from the cross-respondent-petitioner Firstar Trust Company, Trustee (Trust), from the qualified terminable interest property (QTIP) Marital Trust created under the will of Daniel H.”
In Re Est. of Miller, 595 N.E.2d 630 (Ill. App. Ct. 1992). “The example given in the regulation to illustrate the application of section 2207A of the Internal Revenue Code (26 U.S.C.A. §2207A (West 1989)) indicates that where a deceased husband’s will created a Q/TIP trust with the income payable to the wife for life and the wife’s will…”
Est. of Mclemore v. Mclemore, 63 So. 3d 468 (Miss. 2011). “See 26 U.S.C.A. § 2207A (2006). It provides the following: (1) In general.”
Firstar Trust Co. v. First Nat'l Bank of Kenosha, 525 N.W.2d 53 (Wis. Ct. App. 1994). “The personal representative of Dorothy's estate filed a claim against the beneficiaries of the trust, alleging that pursuant to 26 U.S.C. § 2207A(a), the estate was entitled to recover the federal estate tax from the trust.”
Gerald D. McLemore v. Dennis Marshall McLemore (Miss. 2007).
— 26 U.S.C. § 2207A(a)(l) — 2 cases
Firstar Trust Co. v. First Nat'l Bank of Kenosha, 541 N.W.2d 467 (Wis. 1995). “Cooney (Estate), reimbursement pursuant to 26 U.S.C. § 2207A of federal estate taxes and interest from the cross-respondent-petitioner Firstar Trust Company, Trustee (Trust), from the qualified terminable interest property (QTIP) Marital Trust created under the will of Daniel H.”
Maurice F. Jones Trust v. Barnett Banks, 637 N.E.2d 1301 (Ind. Ct. App. 1994). “Jones Trust in Louise's estate should be paid by FWNB pursuant to 26 U.S.C.A. § 2207A (1981) of the Internal Revenue Code.”
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