Form 706 (Rev. 8-2013)
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Personal property used in a qualified use and passing to qualified heirs.
A
B
A (continued)
B (continued)
Schedule and item
Adjusted value (with section 2032A
Schedule and item
Adjusted value (with section 2032A
number from Form 706
(b)(3)(B) adjustment)
number from Form 706
(b)(3)(B) adjustment)
“Subtotal” from Col. B, below left
Subtotal
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Total adjusted value .
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Enter the value of the total gross estate as adjusted under section 2032A(b)(3)(A).
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Attach a description of the method used to determine the special value based on qualified use.
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Did the decedent and/or a member of his or her family own all property listed on line 2 for at least 5 of the 8
years immediately preceding the date of the decedent’s death? .
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Yes
No
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Were there any periods during the 8-year period preceding the date of the decedent’s death during which the
decedent or a member of his or her family:
Yes
No
a Did not own the property listed on line 2? .
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b Did not use the property listed on line 2 in a qualified use?
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c Did not materially participate in the operation of the farm or other business within the meaning of section
2032A(e)(6)? .
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If you answered “Yes” to any of the above, attach a statement listing the periods. If applicable, describe whether the
exceptions of sections 2032A(b)(4) or (5) are met.
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Attach affidavits describing the activities constituting material participation and the identity and relationship to the
decedent of the material participants.
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Persons holding interests. Enter the requested information for each party who received any interest in the specially valued
property. (Each of the qualified heirs receiving an interest in the property must sign the agreement, to be found on Part
3 of this Schedule A-1, and the agreement must be filed with this return.)
Name
Address
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B
C
D
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F
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Identifying number
Relationship to decedent
Fair market value
Special-use value
A
B
C
D
E
F
G
H
You must attach a computation of the GST tax savings attributable to direct skips for each person listed above who is a skip person. (see instructions)
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Woodlands election. Check here
if you wish to make a Woodlands election as described in section 2032A(e)(13). Enter
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the schedule and item numbers from Form 706 of the property for which you are making this election
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Attach a statement explaining why you are entitled to make this election. The IRS may issue regulations that require more
information to substantiate this election. You will be notified by the IRS if you must supply further information.
Schedule A-1—Page 7