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Title 26, Internal Revenue CodeRelease 119-110

§2207A Right of Recovery in the Case of Certain Marital Deduction Property

Title 26 › Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter C — Miscellaneous › § 2207A

Last updated Sep 22, 2026|Official source

Summary

An estate can get back extra estate tax from a person who got property that was included in the estate because of section 2044. The estate may recover the amount by which the tax actually paid is more than the tax that would have been paid if that property had not been included. The decedent can waive this recovery in a will or a revocable trust by saying so. If someone paid gift tax under chapter 12 because property was treated as a transfer under section 2519, that person can recover the extra tax from the person who received the property. If several people got the property, the estate or payer can go after each of them. Penalties and interest tied to these extra taxes follow the same rules.

Full Legal Text

Title 26, §2207A

Internal Revenue Code, Source: USLM XML via OLRC

(a)Recovery with respect to estate tax
(1)In general
If 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 tax
If 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.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

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 Subsidiaries

Effective 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.

Reference

Citations & Metadata

Citation

26 U.S.C. § 2207A

Title 26, Internal Revenue Code

Last Updated

Sep 22, 2026

Release point: 119-110