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Title 26 — Internal Revenue CodeRelease 119-73not60

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

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

Last updated Apr 5, 2026|Official source

Summary

The estate can get money back from whoever received property that was counted in the decedent’s estate because of section 2044. The amount recovered is the extra tax the estate actually paid compared with what it would have owed if that property had not been included. If the decedent’s will or a revocable trust clearly says the estate gives up that right, the estate cannot recover for that property. If someone pays chapter 12 tax because property was treated as transferred under section 2519, that person can recover the extra tax from the recipient. The same rules apply if there are several recipients (the estate can go after each) and for any penalties or interest tied to these extra taxes.

Full Legal Text

Title 26, §2207A

Internal Revenue Code — Source: USLM XML via OLRC

(a)(1)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)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)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)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)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

Apr 5, 2026

Release point: 119-73not60