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Download the FMV Forms here:

icon_pdf1 Real Estate Fair Market Valuation Questions and Form (FMVR)

icon_pdf1 General Fair Market Valuation Questions and Form (FMV)


Please send completed forms and supporting documents to:




Real Estate

For detailed information regarding real estate fair market valuations, please refer to the Real Estate: Fair Market Valuation Instructions & FAQs:

Brokerage Accounts, Publicly Traded Assets and Cash

Statements that have unit/share balances and/or pricing information must be provided for fair market valuation purposes.



zero_assets_icon Worthless Assets

Please indicate the status and value on the Fair Market Valuation Form and sign it yourself. Provide the necessary documentation that will support the status and value. You will not need a qualified, independent third party to perform the valuation. However, in order to zero out assets from your account, the Internal Revenue Code requires specific types of documentation to do so.  The following are some acceptable examples:

  • A Trustee’s Deed (for a Deed of Trust asset)
  • Bankruptcy/Receivership paperwork
  • A “cease and desist order” from an entity such as the SEC or a similar state agency

feature3-smallLLCs and Entities

A value of each asset within a limited liability company (LLC) or entity is required in order to determine the value of the LLC or entity. Real estate assets owned in an LLC or entity must be evaluated by a third party. Other assets owned in an LLC or entity, such as bank or brokerage accounts, should have year-end statements proving their value.

Private Placements

The value of the asset may be provided by a qualified third party, but they must provide sufficient supporting documents with the Fair Market Valuation Form.

If you still have questions regarding how to complete the FMV or what documentation to provide, please contact us or call us at 800-392-9653 Option 1