Form 706 - United States Estate (And Generation-Skipping Transfer) Tax Return Page 6
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31Form 706 (Rev. 8-2013)
Decedent’s social security number
Estate of:
SCHEDULE A-1—Section 2032A Valuation
Part 1. Type of election (Before making an election, see the checklist in the instructions):
Protective election (Regulations section 20.2032A-8(b)). Complete Part 2, line 1, and column A of lines 3 and 4. (see instructions)
Regular election. Complete all of Part 2 (including line 11, if applicable) and Part 3. (see instructions)
Before completing Schedule A-1, see the instructions for the information and documents that must be included to make a valid
election.
The election is not valid unless the agreement (that is, Part 3. Agreement to Special Valuation Under Section 2032A):
• Is signed by each qualified heir with an interest in the specially valued property and
• Is attached to this return when it is filed.
Part 2. Notice of election (Regulations section 20.2032A-8(a)(3))
Note. All real property entered on lines 2 and 3 must also be entered on Schedules A, E, F, G, or H, as applicable.
1
Qualified use—check one
Farm used for farming, or
▶
Trade or business other than farming
2
Real property used in a qualified use, passing to qualified heirs, and to be specially valued on this Form 706.
B
D
A
C
Full value
Value based on qualified use
Schedule and item number
Adjusted value (with section 2032A
(without section 2032A(b)(3)(B)
(without section 2032A(b)(3)(B)
from Form 706
(b)(3)(B) adjustment)
adjustment)
adjustment)
Totals .
.
.
.
.
.
.
.
.
.
Attach a legal description of all property listed on line 2.
Attach copies of appraisals showing the column B values for all property listed on line 2.
3
Real property used in a qualified use, passing to qualified heirs, but not specially valued on this Form 706.
B
D
A
C
Full value
Value based on qualified use
Schedule and item number
Adjusted value (with section 2032A
(without section 2032A(b)(3)(B)
(without section 2032A(b)(3)(B)
from Form 706
(b)(3)(B) adjustment)
adjustment)
adjustment)
Totals .
.
.
.
.
.
.
.
.
.
If you checked “Regular election,” you must attach copies of appraisals showing the column B values for all property listed on line 3.
(continued on next page)
Schedule A-1—Page 6
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