Instructions For Form 706 - United States Estate (And Generation-Skipping Transfer) Tax Return - 2011 Page 42
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43Index
A
G
Publications, obtaining . . . . . . . . .
3
Schedules R and R-1, direct
skips . . . . . . . . . . . . . . . . . . . . . .
35
Address, executor . . . . . . . . . . . . .
4
General Information . . . . . . . . . .
12
Purpose of Form . . . . . . . . . . . . . .
2
Section 2032A . . . . . . . . . . . . . . . .
8
Alternate valuation . . . . . . . . . . . . .
7
General Instructions . . . . . . . . . . .
2
Section 2035(a) transfers . . . . .
20
Amending Form 706 . . . . . . . . . . .
3
Generation-skipping transfer
Q
tax . . . . . . . . . . . . . . . . . . . . . . . .
34
Section 2036 transfers . . . . . . . .
20
Annuities . . . . . . . . . . . . . . . . . . . . .
22
Qualified conservation easement
Gifts and bequests . . . . . . . . . . .
30
Section 2037 transfers . . . . . . . .
20
Applicable credit amount . . . . . . .
7
exclusion . . . . . . . . . . . . . . . . . .
38
Gross estate . . . . . . . . . . . . . . . 2,
13
Section 2038 transfers . . . . . . . .
20
Authorization . . . . . . . . . . . . . . . . .
12
Qualified heir . . . . . . . . . . . . . . . . . .
9
Signature and verification . . . . . .
3
Qualified real property . . . . . . . . .
8
Social security number . . . . . . . . .
4
I
B
special-use valuation of Section
Inclusion ratio for trust . . . . . . . .
37
Bequests . . . . . . . . . . . . . . . . . . . .
30
R
2032A . . . . . . . . . . . . . . . . . . . . . .
8
Installment payments . . . . . . . . .
10
Bonds . . . . . . . . . . . . . . . . . . . . . . .
16
Real property interest,
Specific Instructions . . . . . . . . . . .
4
Instructions for Schedule A — Real
qualified . . . . . . . . . . . . . . . . . . .
38
Stocks . . . . . . . . . . . . . . . . . . . . . . .
16
Estate . . . . . . . . . . . . . . . . . . . . .
13
Real property, qualified . . . . . . . .
8
C
Insurance . . . . . . . . . . . . . . . . . . . .
13
Recapitulation . . . . . . . . . . . . . . . .
13
Canadian marital credit . . . . . . . .
7
T
Interests, reversionary or
Residents of U. S.
Close corporations . . . . . . . . . . .
13
remainder . . . . . . . . . . . . . . . . . .
12
Table A, Unified Rate
Possessions . . . . . . . . . . . . . . . .
2
Conservation purpose . . . . . . . .
39
Schedule . . . . . . . . . . . . . . . . . . .
4
Rounding off to whole
Continuation Schedule (See
Tax Computation . . . . . . . . . . . . . .
4
dollars . . . . . . . . . . . . . . . . . . . . . .
3
L
Continuation Schedule on Form
Taxes, foreign death . . . . . . . . . .
31
Liens . . . . . . . . . . . . . . . . . . . . . . . .
26
706)
Total Credits . . . . . . . . . . . . . . . . . .
7
Losses, expenses . . . . . . . . . . . .
26
Credit for foreign death
S
Transfers, direct skips . . . . . . . .
34
taxes . . . . . . . . . . . . . . . . . . . . . .
31
Lump sum distribution
Schedule B Stocks and
Transfers, valuation rules . . . . .
21
election . . . . . . . . . . . . . . . . . . . .
24
Credit for tax on prior
Bonds . . . . . . . . . . . . . . . . . . . . .
16
Trusts . . . . . . . . . . . . . . . . . . . . . . .
13
transfers . . . . . . . . . . . . . . . . . . .
32
Schedule G Transfers during
decedent’s life . . . . . . . . . . . . .
20
M
Schedule G, how to
U
D
Material participation . . . . . . . . . . .
9
complete . . . . . . . . . . . . . . . . . . .
21
U. S. Citizens or Residents . . . . .
2
Death certificate . . . . . . . . . . . . . . .
3
Member of family . . . . . . . . . . . 9,
38
Schedule H Powers of
Unified Credit (applicable credit
Debts of the decedent . . . . . . . .
25
Mortgages and liens . . . . . . . . . .
26
appointment . . . . . . . . . . . . . . .
22
amount) . . . . . . . . . . . . . . . . . . . .
7
Debts, mortgages and
Schedule I Annuities . . . . . . . . . .
22
Unified credit adjustment . . . . . . .
7
liens . . . . . . . . . . . . . . . . . . . . . . .
25
N
Schedule I, how to
Deductions . . . . . . . . . . . . . . . . . . .
13
Nonresident Noncitizens . . . . . . .
2
complete . . . . . . . . . . . . . . . . . . .
24
Direct skips . . . . . . . . . . . . . . . . . .
34
V
Schedule K Debts . . . . . . . . . . . .
25
Disclaimer, qualified . . . . . . . . . .
30
Valuation methods . . . . . . . . . . . . .
9
P
Schedule L Losses, expenses
Documents, supplemental . . . . . .
3
Valuation rules, transfers . . . . . .
21
during administration . . . . . . .
26
Part 1, Decedent and
Schedule O Gifts and
Executor . . . . . . . . . . . . . . . . . . . .
4
E
W
bequests . . . . . . . . . . . . . . . . . . .
30
Part 2. Tax Computation . . . . . . .
4
Election . . . . . . . . . . . . . . . . . . 10,
12
Schedule P Foreign death
What’s New . . . . . . . . . . . . . . . . . . .
1
Part 3. Elections by the
Election, lump sum
taxes . . . . . . . . . . . . . . . . . . . . . .
31
When To File . . . . . . . . . . . . . . . . . .
2
Executor . . . . . . . . . . . . . . . . . . . .
7
distribution . . . . . . . . . . . . . . . . .
24
Schedule Q Prior transfers, credit
Which Estates Must File . . . . . . .
2
Part 4. General
Exclusion . . . . . . . . . . . . . . . . . . . .
13
for . . . . . . . . . . . . . . . . . . . . . . . . .
32
Information . . . . . . . . . . . . . . . .
12
Worksheet for Schedule Q . . . .
32
Executor . . . . . . . . . . . . . . . . . . . . 2,
4
Schedule R and R-1
Part 5. Recapitulation . . . . . . . . .
13
Worksheet TG-Taxable Gifts
Generation-skipping transfer
Expenses, losses . . . . . . . . . . . . .
26
Reconciliation . . . . . . . . . . . . . . .
5
Paying the Tax . . . . . . . . . . . . . . . .
2
tax . . . . . . . . . . . . . . . . . . . . . . . .
34
Worksheet, inclusion ratio for
Payments, installment . . . . . . . .
10
Schedule R, how to
trust . . . . . . . . . . . . . . . . . . . . . . .
37
Penalties . . . . . . . . . . . . . . . . . . . . . .
3
F
complete . . . . . . . . . . . . . . . . . . .
36
Powers of appointment . . . . . . .
22
Foreign accounts . . . . . . . . . . . . .
13
Schedule R-1, how to
Privacy Act and Paperwork
Forms and publications,
complete . . . . . . . . . . . . . . . 36,
38
Reduction Act Notice . . . . . . .
41
obtaining . . . . . . . . . . . . . . . . . . . .
3
Schedule U Qualified conservation
Private delivery services . . . . . . .
2
easement exclusion . . . . . . . .
38
Property, section 2044 . . . . . . . .
13
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