Instructions For Form 706 - United States Estate (And Generation-Skipping Transfer) Tax Return Page 53
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55Index
General Instructions
2
QTIP
37
Schedules R and R-1,
Gross estate 2,
17
Qualified heir
12
Generation-Skipping Transfer
A
GST
43
Qualified real property
12
Tax
43
Address, executor
6
Schedule U, Qualified
Administration Expenses
32
Conservation Easement
Alternate valuation
10
Exclusion
47
I
R
Amending Form 706
4
Section 2032A
11
Inclusion ratio for trust
46
Recapitulation
17
Annuities
30
Section 2035(a) transfers
27
Installment payments
14
Residents of U. S. Possessions
3
Applicable Credit Adjustment
10
Section 2036 transfers
27
Insurance
25
Reversionary or Remainder
Applicable Credit Amount
10
Section 2037 transfers
27
Interests
16
Authorized Representative
16
Section 2038 transfers
27
Rounding off to whole dollars
4
Section 2044
17
J
Section 6163
16
Joint Property
25
B
Section 6166
14
S
Bonds
22
Signature and verification
4
Schedule A, Real Estate
20
Social security number
6
Schedule A-1, Section 2032A
Special Rule – Portability
19
L
Valuation
20
Special-Use Valuation 11,
20
Liens
34
C
Schedule B, Stocks and Bonds
22
Specific Instructions
5
Losses
34
Canadian marital credit
10
Schedule C, Mortgages, Notes,
Stocks
22
Lump sum distribution election
32
Charitable Deduction
38
and Cash
24
Claim for refund
49
Schedule D, Insurance on
Close Corporations
17
Decedent's Life
25
Conservation Easement
47
T
M
Schedule E, Jointly Owned
Continuation Schedule
51
Table A, Unified Rate Schedule
6
Marital Deduction
35
Property
25
Credit for foreign death taxes
39
Table of Estimated Values
18
Material participation
12
Schedule F, Miscellaneous
Credit for tax on prior transfers
40
Tax Computation
6
Member of family
12
Property
26
Terminable Interests
36
Mortgages and liens
34
Schedule G, Transfers During
Total Credits
10
Decedent's Life
27
Transfers, valuation rules
29
D
Schedule H, Powers of
Trusts
17
Death certificate
4
appointment
29
N
Debts of the decedent
34
Schedule I, Annuities
30
Nonresident Noncitizens
3
Deductions
18
Schedule J, Funeral Expenses and
Direct skips
43
Expenses Incurred in
U
Disclaimer, qualified
39
Administering Property Subject
U. S. Citizens or Residents
3
P
Documents, supplemental
4
to Claims
32
Unified Credit (Applicable Credit
Part 1. Decedent and Executor
6
DSUE
18
Schedule K, Debts of the
Amount)
10
Part 2. Tax Computation
6
Decedent and Mortgages and
Unified credit adjustment
10
Part 3. Elections by the
Liens
33
Executor
10
Schedule L, Net Losses During
E
Part 4. General Information
16
Administration and Expenses
Election 13,
16
V
Part 5. Recapitulation
17
Incurred in Administering
Election, lump sum distribution
32
Valuation methods
13
Part 6. Portability of Deceased
Property Not Subject to
Estimated Values
19
Valuation rules, transfers
29
Spousal Unused Exclusion
18
Claims
34
Executor 3,
6
Partnership Interests
17
Schedule M, Bequests to Surviving
Paying the Tax
3
Spouses
35
Penalties
4
W
Schedule O, Charitable, Public,
Portability
18
F
What's New
1
and Similar Gifts and
Powers of appointment
29
Foreign Accounts
17
When To File
3
Bequests
38
Private delivery services
3
Foreign Death Taxes
39
Which Estates Must File
2
Schedule P, Credit for Foreign
Protective Claim for Refund
49
Forms and publications,
Worksheet, inclusion ratio for
Death Taxes
39
Publications, obtaining
5
obtaining
5
trust
46
Schedule PC, Protective Claim for
Purpose of Form
2
Funeral Expenses
32
Worksheet for Schedule Q
41
Refund
49
Worksheet TG-Taxable Gifts
Schedule Q, Credit for Tax on Prior
Reconciliation
6
Transfers
40
Q
G
QDOT
37
General Information
16
-53-
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