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Form 706 United States Estate (And Generation-Skipping Transfer) Tax Return 706 - Official Federal Forms

Form 706 United States Estate (And Generation-Skipping Transfer) Tax Return Form. This is a national form and can be used in Department Of Treasury .
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Form 706 1a (Rev. August 2013) Department of the Treasury Internal Revenue Service United States Estate (and Generation-Skipping Transfer) Tax Return Estate of a citizen or resident of the United States (see instructions). To be filed for decedents dying after December 31, 2012. Information about Form 706 and its separate instructions is at www.irs.gov/form706. 1b Decedent's last name OMB No. 1545-0015 Decedent's first name and middle initial (and maiden name, if any) 2 Decedent's social security no. Part 1--Decedent and Executor 3a City, town, or post office; county; state or province; country; and ZIP or 3b Year domicile established foreign postal code. 4 Date of birth 5 Date of death 6b Executor's address (number and street including apartment or suite no.; city, town, or post office; state or province; country; and ZIP or foreign postal code) and phone no. 6a Name of executor (see instructions) 6c Executor's social security number (see instructions) Phone no. 6d 7a If there are multiple executors, check here and attach a list showing the names, addresses, telephone numbers, and SSNs of the additional executors. Name and location of court where will was probated or estate administered 7b Case number 8 10 1 2 3a b c 4 5 6 7 Part 2--Tax Computation If decedent died testate, check here and attach a certified copy of the will. 9 If you extended the time to file this Form 706, check here If Schedule R-1 is attached, check here 11 If you are estimating the value of assets included in the gross estate on line 1 pursuant to the special rule of Reg. section 20.2010-2T(a) (7)(ii), check here Total gross estate less exclusion (from Part 5--Recapitulation, item 13) . Tentative total allowable deductions (from Part 5--Recapitulation, item 24) Tentative taxable estate (subtract line 2 from line 1) . . . . . . . State death tax deduction . . . . . . . . . . . . . . Taxable estate (subtract line 3b from line 3a) . . . . . . . . . . . . . . . Adjusted taxable gifts (see instructions) . . . . . . . . . Add lines 3c and 4 . . . . . . . . . . . . . . . Tentative tax on the amount on line 5 from Table A in the instructions Total gift tax paid or payable (see instructions) Gross estate tax (subtract line 7 from line 6) . Basic exclusion amount ....... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9a 9b 9c 9d 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 3a 3b 3c 4 5 6 7 8 8 9a 9b 9c 9d 10 11 12 13 14 15 16 17 18 19 20 Deceased spousal unused exclusion (DSUE) amount from predeceased spouse(s), if any (from Section D, Part 6--Portability of Deceased Spousal Unused Exclusion). . Applicable exclusion amount (add lines 9a and 9b) . . . . . . . Applicable credit amount (tentative tax on the amount in 9c from Table A in the instructions) . . . . . . . . . . . . . . . . Adjustment to applicable credit amount (May not exceed $6,000. See instructions.) . . . . . . . . . . . . . . . . . . Allowable applicable credit amount (subtract line 10 from line 9d) .. . . . . . . . . . . . . . . 11 12 Subtract line 11 from line 8 (but do not enter less than zero) . . . . . . . 13 Credit for foreign death taxes (from Schedule P). (Attach Form(s) 706-CE.) 14 Credit for tax on prior transfers (from Schedule Q) . . . . . . . Total credits (add lines 13 and 14) . . . . . . . . . . . . . . . Net estate tax (subtract line 15 from line 12) . . . . . . . . . . . . Generation-skipping transfer (GST) taxes payable (from Schedule R, Part 2, line 10) Total transfer taxes (add lines 16 and 17) . . . . . . . Prior payments (explain in an attached statement) . . . . Balance due (or overpayment) (subtract line 19 from line 18) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 16 17 18 19 20 Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer other than the executor is based on all information of which preparer has any knowledge. Sign Here Signature of executor Date Signature of executor Date Preparer's signature Date Check if self-employed Firm's EIN Phone no. Cat. No. 20548R Form 706 (Rev. 8-2013) American LegalNet, Inc. www.FormsWorkFlow.com Paid Preparer Use Only Print/Type preparer's name PTIN Firm's name Firm's address For Privacy Act and Paperwork Reduction Act Notice, see instructions. Form 706 (Rev. 8-2013) Decedent's social security number Estate of: Part 3--Elections by the Executor Note. For information on electing portability of the decedent's DSUE amount, including how to opt out of the election, see Part 6-- Portability of Deceased Spousal Unused Exclusion. Note. Some of the following elections may require the posting of bonds or liens. Please check "Yes" or "No" box for each question (see instructions). 1 Do you elect alternate valuation? . . . . . . . . . . 2 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No 1 2 Do you elect special-use valuation? If "Yes," you must complete and attach Schedule A-1 4 Do you elect to pay the taxes in installments as described in section 6166? . . . . . . . . . . . . . . . If "Yes," you must attach the additional information described in the instructions. Note. By electing section 6166 installment payments, you may be required to provide security for estate tax deferred under section 6166 and interest in the form of a surety bond or a section 6324A lien. Do you elect to postpone the part of the taxes due to a reversionary or remainder interest as described in section 6163? . 3 4 Part 4--General Information Note. Please attach the necessary supplemental documents. You must attach the death certificate. (See instructions) Authorization to receive confidential tax information under Reg. section 601.504(b)(2)(i); to act as the estate's representative before the IRS; and to make written or oral presentations on behalf of the estate: Name of representative (print or type) State Address (number, street, and room or suite no., city, state, and ZIP code) I declare that I am the attorney/ certified public accountant/ enrolled agent (check the applicable box) for the executor. I am not under suspension or disbarment from practice before the Internal Revenue Service and am qualified to practice in the state shown above
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