Form 706 - United States Estate (And Generation-Skipping Transfer) Tax Return (Page 3 of 41) in pdf

Form 706 (Rev. 8-93)

Part 4.—General Information (continued)

Yes

Please check the ‘‘Yes’’ or ‘‘No’’ box for each question.

Does the gross estate contain any section 2044 property (qualified terminable interest property (QTIP) from a prior gift or

estate) (see page 5 of the instructions)?

Have Federal gift tax returns ever been filed?

If ‘‘Yes,’’ please attach copies of the returns, if available, and furnish the following information:

Period(s) covered

Internal Revenue office(s) where filed

If you answer ‘‘Yes’’ to any of questions 8–16, you must attach additional information as described in the instructions.

8a Was there any insurance on the decedent’s life that is not included on the return as part of the gross estate?

b Did the decedent own any insurance on the life of another that is not included in the gross estate?

Did the decedent at the time of death own any property as a joint tenant with right of survivorship in which (a) one or more

of the other joint tenants was someone other than the decedent’s spouse, and (b) less than the full value of the property is

included on the return as part of the gross estate? If “Yes,” you must complete and attach Schedule E

Did the decedent, at the time of death, own any interest in a partnership or unincorporated business or any stock in an inactive

or closely held corporation?

Did the decedent make any transfer described in section 2035, 2036, 2037, or 2038 (see the instructions for Schedule G)? If

“Yes,” you must complete and attach Schedule G

Were there in existence at the time of the decedent’s death:

Any trusts created by the decedent during his or her lifetime?

b Any trusts not created by the decedent under which the decedent possessed any power, beneficial interest, or trusteeship?

Did the decedent ever possess, exercise, or release any general power of appointment? If “Yes,” you must complete and attach Schedule H

Was the marital deduction computed under the transitional rule of Public Law 97-34, section 403(e)(3) (Economic Recovery Tax Act of 1981)?

If “Yes,” attach a separate computation of the marital deduction, enter the amount on item 18 of the Recapitulation, and note

on item 18 “computation attached.”

Was the decedent, immediately before death, receiving an annuity described in the “General” paragraph of the instructions

for Schedule I? If “Yes,” you must complete and attach Schedule I

Did the decedent have a total “excess retirement accumulation” (as defined in section 4980A(d)) in qualified employer plans

and individual retirement plans? If “Yes,” you must complete and attach Schedule S

Part 5.—Recapitulation

Item

Gross estate

Alternate value

Value at date of death

number

Schedule A—Real Estate

Schedule B—Stocks and Bonds

Schedule C—Mortgages, Notes, and Cash

Schedule D—Insurance on the Decedent’s Life (attach Form(s) 712)

Schedule E—Jointly Owned Property (attach Form(s) 712 for life insurance)

Schedule F—Other Miscellaneous Property (attach Form(s) 712 for life insurance)

Schedule G—Transfers During Decedent’s Life (attach Form(s) 712 for life insurance)

Schedule H—Powers of Appointment

Schedule I—Annuities

Total gross estate (add items 1 through 9). Enter here and on line 1 of the Tax

Computation

Item

Deductions

Amount

number

Schedule J—Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims

Schedule K—Debts of the Decedent

Schedule K—Mortgages and Liens

Total of items 11 through 13

Allowable amount of deductions from item 14 (see the instructions for item 15 of the Recapitulation)

Schedule L—Net Losses During Administration

Schedule L—Expenses Incurred in Administering Property Not Subject to Claims

Schedule M—Bequests, etc., to Surviving Spouse

Schedule O—Charitable, Public, and Similar Gifts and Bequests

Total allowable deductions (add items 15 through 19). Enter here and on line 2 of the Tax Computation

Page 3

Form 706 - United States Estate (And Generation-Skipping Transfer) Tax Return Page 3

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