Form 706 - United States Estate (And Generation-Skipping Transfer) Tax Return Page 2

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Form 706 (Rev. 11-01)
Estate of:
Part 3—Elections by the Executor
Yes
No
Please check the “Yes” or “No” box for each question. (See instructions beginning on page 5.)
1
Do you elect alternate valuation?
1
2
Do you elect special use valuation?
If “Yes,” you must complete and attach Schedule A–1.
2
3
Do you elect to pay the taxes in installments as described in section 6166?
If “Yes,” you must attach the additional information described on page 8 of the instructions.
3
4
Do you elect to postpone the part of the taxes attributable to a reversionary or remainder interest as described in
section 6163?
4
Part 4—General Information
(Note: Please attach the necessary supplemental documents. You must attach the death certificate.)
(See instructions on page 9.)
Authorization to receive confidential tax information under Regs. sec. 601.504(b)(2)(i); to act as the estate’s representative before the IRS; and to make
written or oral presentations on behalf of the estate if return prepared by an attorney, accountant, or enrolled agent for the executor:
Name of representative (print or type)
State
Address (number, street, and room or suite no., city, state, and ZIP code)
I declare that I am the
attorney/
certified public accountant/
enrolled agent (you must check the applicable box) for the executor and prepared
this return for the executor. I am not under suspension or disbarment from practice before the Internal Revenue Service and am qualified to practice in
the state shown above.
Signature
CAF number
Date
Telephone number
1
Death certificate number and issuing authority (attach a copy of the death certificate to this return).
2
Decedent’s business or occupation. If retired, check here
and state decedent’s former business or occupation.
3
Marital status of the decedent at time of death:
Married
Widow or widower—Name, SSN, and date of death of deceased spouse
Single
Legally separated
Divorced—Date divorce decree became final
4a
Surviving spouse’s name
4b Social security number
4c Amount received (see page 9 of the instructions)
Individuals (other than the surviving spouse), trusts, or other estates who receive benefits from the estate (do not include charitable beneficiaries
5
shown in Schedule O) (see instructions). For Privacy Act Notice (applicable to individual beneficiaries only), see the Instructions for Form 1040.
Name of individual, trust, or estate receiving $5,000 or more
Identifying number
Relationship to decedent
Amount (see instructions)
All unascertainable beneficiaries and those who receive less than $5,000
Total
Yes
No
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
6
estate) (see page 9 of the instructions)?
Page 2
(continued on next page)

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