Instructions For Form 706 - United States Estate (And Generation-Skipping Transfer) Tax Return Page 3
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55The includible portion of tenancies by
nonresident not a citizen of the United
under 2010(c)(5)(A). ”For more
the entirety (see instructions for
States for estate tax purposes, and you
information on this extension see
Rev.
Schedule E),
should file Form 706-NA. If such a
Proc. 2017–34.
Certain life insurance proceeds (even
decedent became a U.S. citizen wholly
Note. Any estate that is filing an estate
though payable to beneficiaries other
independently of his or her connection
tax return only to elect portability and
than the estate) (see instructions for
with a possession, then the decedent is
did not file timely or within the extension
Schedule D),
considered a U.S. citizen for estate tax
provided in Rev. Proc. 2017–34, may
Property over which the decedent
purposes, and you should file Form 706.
seek relief under Regulations section
possessed a general power of
Executor
301.9100-3 to make the portability
appointment,
election.
Dower or curtesy (or statutory estate)
The term executor includes the
of the surviving spouse, and
executor, personal representative, or
Private delivery services. You can
Community property to the extent of
administrator of the decedent's estate. If
use certain private delivery services
the decedent's interest as defined by
none of these is appointed, qualified,
designated by the IRS to meet the
applicable law.
and acting in the United States, every
“timely mailing as timely filing/paying”
person in actual or constructive
rule for tax returns and payments.
Note. Under the special rule of
possession of any property of the
These private delivery services include
Regulations section 20.2010-2(a)(7)(ii),
decedent is considered an executor and
only the following.
executors of estates who are not
must file a return.
Federal Express (FedEx): FedEx
required to file Form 706 under section
Priority Overnight, FedEx Standard
6018(a), but who are filing to elect
Executors must provide
Overnight, FedEx 2Day, FedEx
portability of DSUE amount to the
documentation proving their status.
International Priority, FedEx
surviving spouse, are not required to
Documentation will vary, but may
International First, FedEx First
report the value of certain property
include documents such as a certified
Overnight, FedEx International First
eligible for the marital deduction under
copy of the will or a court order
Next Flight Out, and FedEx International
section 2056 or 2056A or the charitable
designating the executor(s). A
Economy.
deduction under section 2055.
statement by the executor attesting to
United Parcel Service (UPS): UPS
However, the value of those assets
their status is insufficient.
Next Day Air, UPS Next Day Air Saver,
must be estimated and included in the
UPS 2nd Day Air, UPS 2nd Day Air
When to File
total value of the gross estate. See
A.M., UPS Worldwide Express Plus,
instructions for Part 5—Recapitulation,
You must file Form 706 to report estate
UPS Worldwide Express, and UPS Next
lines 10 and 23, for more information.
and/or GST tax within 9 months after the
Day Air Early AM.
date of the decedent's death. If you are
DHL Express 9:00, DHL Express
For more specific information, see
unable to file Form 706 by the due date,
10:30, DHL Express 12:00, DHL
the instructions for Schedules A through
you may receive an extension of time to
Express Worldwide, DHL Express
I.
file. Use Form 4768, Application for
Envelope, DHL Import Express 10:30,
U.S. Citizens or Residents;
Extension of Time To File a Return
DHL Import Express 12:00, and DHL
Nonresident Noncitizens
and/or Pay U.S. Estate (and
Import Express Worldwide.
Generation-Skipping Transfer) Taxes, to
File Form 706 for the estates of
The private delivery service can tell
apply for an automatic 6-month
decedents who were either U.S. citizens
you how to get written proof of the
extension of time to file.
or U.S. residents at the time of death.
mailing date.
For estate tax purposes, a resident is
Portability election. An executor can
someone who had a domicile in the
Where to File
only elect to transfer the DSUE amount
United States at the time of death. A
to the surviving spouse if the Form 706
File Form 706 at the following address.
person acquires a domicile by living in a
is filed timely; that is, within 9 months of
place for even a brief period of time, as
the decedent's date of death or, if you
Department of the Treasury
long as the person had no intention of
have received an extension of time to
Internal Revenue Service Center
moving from that place.
file, before the 6-month extension
Cincinnati, OH 45999
period ends.
Decedents who were neither U.S.
citizens nor U.S. residents at the time of
If using a private delivery service,
Extension to elect portability.
death, file Form 706-NA, United States
send Form 706 to the following address.
Executors who did not have a filing
Estate (and Generation-Skipping
requirement under section 6018(a) but
201 W. River Center Boulevard
Transfer) Tax Return, for the estate of
failed to timely file Form 706 to make the
Covington, Kentucky 41011
nonresident not a citizen of the United
portability election, may be eligible for
Attn: Submission Processing, Stop
States.
an extension under Rev. Proc. 2017–34,
31
2017–26 I.R.B. 1282. Executors filing to
Residents of U.S. Possessions
elect portability, may now file Form 706
All references to citizens of the United
Paying the Tax
on or before the later of January 2, 2018
States are subject to the provisions of
or the second anniversary of the
The estate and GST taxes are due
sections 2208 and 2209, relating to
decedent’s death.
within 9 months of the date of the
decedents who were U.S. citizens and
decedent's death. You may request an
An executor wishing to elect
residents of a U.S. possession on the
extension of time for payment by filing
portability under this extension must
date of death. If such a decedent
Form 4768. You also may elect under
state at the top of the Form 706 being
became a U.S. citizen only because of
section 6166 to pay in installments or
filed that the return is “Filed Pursuant to
his or her connection with a possession,
under section 6163 to postpone the part
Rev. Proc. 2017–34 to Elect Portability
then the decedent is considered a
General Instructions
-3-
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