What is the normal due date for Form $8971$ and Schedule A$?$

a$.$

Form $8971$ and Schedule A are due on the same date as Form $706.$

b$.$

Form $8971$ and Schedule A must generally be filed within $30$ days of filing Form $706,$ or the due date of Form $706,$ whichever is later.

c$.$

Form $8971$ and Schedule A are due on the same date as Form $1041.$

d$.$

Form $8971$ and Schedule A should only be provided to the beneficiary; they should not be filed with the IRS.