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The unified credit allowed to the

order payable to the “United States

enforce the tax laws, both civil and

estate (before reduction for any gift tax

Treasury” for the face value in U.S.

criminal, and to cities, states, and the

unified credit), or

dollars.

District of Columbia, U.S.

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The amount of estate tax that would

commonwealths or possessions, and

Signature. Form 706-NA must be

otherwise be imposed by the United

certain foreign governments for use in

signed. Each executor must verify and

States on the transfer of qualifying

administering their tax laws. We may

sign it. If another person prepares Form

property to the surviving spouse.

also disclose this information to other

706-NA for the executor, the preparer

countries under a tax treaty, to federal

must also sign. The executor may use

See the Canadian income tax treaty

and state agencies to enforce federal

Form 2848, Power of Attorney and

protocol for details on computing the

nontax criminal laws, or to federal law

credit. Also, attach a computation of the

Declaration of Representative, to

enforcement and intelligence agencies

authorize another person to act for him

credit and on the dotted line to the left

to combat terrorism.

or her before the Internal Revenue

of the line 9 entry, write “Canadian

Service.

marital credit.”

The time needed to complete and

file this form will vary depending on

Line 13. If you answered “Yes” to

individual circumstances. The

Question 11 of Part III, you must

Privacy Act and Paperwork

estimated average time is:

complete and attach Schedules R and/

Reduction Act Notice. We ask for the

or R-1 from Form 706.

information on this form to carry out the

Recordkeeping . . . . . .

1 hr., 25 min.

For the purposes of Form 706-NA,

Internal Revenue laws of the United

Learning about the law

the GST tax is imposed only on

States. You are required to give us the

or the form . . . . . . . . .

55 min.

transfers of interests in property that

information. We need it to ensure that

are part of the gross estate in the

you are complying with these laws and

Preparing the form . . .

1 hr., 36 min.

United States. Therefore, when

to allow us to figure and collect the right

Copying, assembling,

completing Schedules R and/or R-1,

amount of tax.

and sending the form

you should enter only transfers of

You are not required to provide the

to the IRS . . . . . . . . . .

34 min.

interests in property that you listed on

information requested on a form that is

Schedule A of Form 706-NA.

subject to the Paperwork Reduction Act

If you have comments concerning

Otherwise, complete Schedules R and/

unless the form displays a valid OMB

the accuracy of these time estimates or

or R-1 according to their instructions

control number. Books or records

suggestions for making this form

and enter the total GST tax from

relating to a form or its instructions

simpler, we would be happy to hear

Schedule R on line 13.

must be retained as long as their

from you. You can write to the Internal

For details, see Regulations section

contents may become material in the

Revenue Service, Tax Products

26.2663-2.

administration of any Internal Revenue

Coordinating Committee,

law. Generally, tax returns and return

SE:W:CAR:MP:T:T:SP, 1111

Line 15. Attach an explanatory

information are confidential as required

Constitution Ave. NW, IR-6406,

statement if earlier payments were

by section 6103. However, section

Washington, DC 20224. Do not send

made to the Internal Revenue Service.

6103 allows or requires the Internal

the tax form to this address. Instead,

Line 16. Pay the balance due within 9

Revenue Service to disclose or give

see Where To File on page 2.

months after the decedent’s death

such information shown on your Form

unless an extension of time to pay was

706-NA to the Department of Justice to

granted. Make the check or money

-5-

Instructions For Form 706-Na - United States Estate (And Generation-Skipping Transfer) Tax Return - Internal Revenue Service - 2005 Page 5

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