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includible if the surviving spouse had

additional unified credit may be

Table of Maximum Tax Rates

been a U.S. citizen or resident).

allowable in the recomputation.

Do not make an entry in Parts V and

If the decedent’s estate claimed a

VI unless there is an entry in Part IV of

credit for tax on prior transfers and the

The

Schedule B. Also, the sum of the total

credit was limited by section 2013(c),

maximum

of the amounts entered in Parts V and

the recomputed credit may be different

If the decedent died . . . . tax rate is

VI cannot exceed the total of the

than on the return as filed.

amount entered in Part IV of

After December 31, 2004

47%

Also, if the decedent’s estate

Schedule B.

but before January 1, 2006

claimed a credit for state death taxes

For details on the marital and

(for decedents dying before January 1,

charitable deductions, see the

2005) or a credit for foreign death taxes

After December 31, 2005

46%

instructions for Schedule M and

and the amount of the credit that could

but before January 1, 2007

Schedule O of Form 706, as applicable.

be claimed was limited by section

2011(b) (prior to its repeal on January

After December 31, 2006

45%

Schedule A

1, 2005) or section 2014(b),

but before January 1, 2010

respectively, the recomputed credit may

When a designated filer is filing Form

be different.

706-QDT for more than one trust, use

Line 14. Make the check payable to

If the final determination of the tax

Schedule A to summarize the Schedule

the “United States Treasury.” Please

due on the estate of the decedent has

B amounts provided by the trustees.

write the surviving spouse’s SSN (or

not been made at the time this return is

Under “EIN of QDOT” (that is, column a

ITIN, if applicable) and “Form 706-QDT”

filed, you must compute the tax on

of Parts II, III, and IV) enter the EIN of

on the check to assist us in posting it to

these lines using the highest rate of tax

the appropriate trust. If the trustee is

the proper account.

(see Table of Maximum Tax Rates

filing the return, simply transfer the

Privacy Act and Paperwork

below) in effect at the time of the

totals from Schedule B to the

Reduction Act Notice. We ask for the

decedent’s death.

corresponding “Total” lines on

information on this form to carry out the

Schedule A.

Also, if there is more than one

Internal Revenue laws of the United

QDOT with respect to any decedent,

States. We need it to ensure that you

Part III—Tax

you must compute the tax on lines 10

are complying with these laws and to

and 11 using the highest rate of tax

Computation (Page 1 of

allow us to figure and collect the right

(see Table of Maximum Tax Rates

amount of tax. Subtitle B and section

Form 706-QDT)

below) in effect at the time of the

6109 require you to provide your

decedent’s death unless all of the

identifying number.

Line 7. Enter the amount of the

following conditions are met.

•

taxable estate from one of the following

You are not required to provide the

The decedent’s executor has

as filed for the decedent’s estate or as

information requested on a form that is

designated a single person to be

finally determined by the IRS.

subject to the Paperwork Reduction Act

responsible for filing Form 706-QDT for

•

Part 2 — Tax Computation, line 3 of

unless the form displays a valid OMB

all of the trusts (designated filer).

•

Form 706 (for estates of decedents

control number. Books or records

The designated filer is either an

dying before January 1, 2005).

relating to a form or its instructions

individual who is a U.S. citizen or is a

•

Part 2 — Tax Computation, line 3c of

must be retained as long as their

domestic corporation.

•

Form 706 (for estates of decedents

contents may become material in the

The designated filer meets the

dying after January 1, 2005).

administration of any Internal Revenue

requirements of all applicable

•

Part II — Tax Computation, line 1 of

law. Generally, tax returns and return

regulations.

Form 706-NA.

information are confidential as required

Further, if the return is being filed

by section 6103.

Lines 10 and 11. Using the same

because of the death of the surviving

revision of Form 706 or Form 706-NA

The time needed to complete and

spouse, then in computing line 10, any

on which the executor filed the

file this form will vary depending on

foreign death taxes paid by the estate

decedent’s estate tax return, recompute

individual circumstances. The

of the surviving spouse may be used in

the decedent’s net estate tax by

estimated average time is:

determining the allowable credits in

substituting the amounts on line 9 and

recomputing the decedent’s estate tax,

Recordkeeping . . . . .

1 hr., 12 min.

line 8 of this Form 706-QDT for the

if all of the following conditions are met.

decedent’s taxable estate from one of

Learning about the

1. This return is being filed because

the following.

law or the form . . . . .

42 min.

•

of the death of the surviving spouse.

Part 2 — Tax Computation, line 3 of

2. Any property remaining in the

Preparing the form . .

1 hr., 30 min.

Form 706 (for estates of decedents

QDOT at that time is includible in the

dying before January 1, 2005).

Copying, assembling,

•

estate of the surviving spouse (or would

Part 2 — Tax Computation, line 3c of

and sending the form

be includible if the surviving spouse

Form 706 (for estates of decedents

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

1 hr., 3 min.

had been a U.S. citizen or resident).

dying after January 1, 2005).

•

3. The credit is allowable (or would

If you have comments concerning

Part II — Tax Computation, line 1 of

be allowable if the surviving spouse

the accuracy of these time estimates or

Form 706-NA.

had been a U.S. citizen or resident) to

suggestions for making this form

Prior year versions of Forms 706

the estate of the surviving spouse with

simpler, we would be happy to hear

and 706-NA can be obtained by calling

respect to the property referred to in

from you. You can write to the Internal

1-800-TAX-FORM (1-800-829-3676) or

(2), above.

Revenue Service, Tax Products

by accessing the IRS website at

4. The taxes were actually paid to a

Coordinating Committee,

foreign jurisdiction.

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

Note that as a result of the

Constitution Ave. NW, IR-6526,

For details on claiming this credit,

recomputation, some items other than

Washington, DC 20224. Do not send

see the Instructions for Form 706. If

the taxable estate might be different

the tax form to this address. Instead,

you claim the foreign death tax credit,

from what was on the decedent’s actual

see Where To File on page 2.

you must complete and attach

estate tax return. If the decedent’s

Schedule P of Form 706.

estate did not fully use its unified credit,

-6-

Instructions For Form 706-Qdt - U.s. Estate Tax Return For Qualified Domestic Trusts - 2008 Page 6

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