Form 706 - United States Estate (And Generation-Skipping Transfer) Tax Return Page 3
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46Form 706 (Rev. 11-01)
Part 4—General Information (continued)
Yes
No
Please check the “Yes” or “No” box for each question.
7a
Have Federal gift tax returns ever been filed?
If “Yes,” please attach copies of the returns, if available, and furnish the following information:
7b
Period(s) covered
7c
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
9
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
10
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?
11
Did the decedent make any transfer described in section 2035, 2036, 2037, or 2038 (see the instructions for Schedule G
beginning on page 11 of the separate instructions)? If “Yes,” you must complete and attach Schedule G
12
Were there in existence at the time of the decedent’s death:
a
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
13
14
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 20 of the Recapitulation, and note
on item 20 “computation attached.”
15
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
16
Was the decedent ever the beneficiary of a trust for which a deduction was claimed by the estate of a pre-deceased spouse
under section 2056(b)(7) and which is not reported on this return? If “Yes,” attach an explanation
Part 5—Recapitulation
Item
Gross estate
Alternate value
Value at date of death
number
1
1
Schedule A—Real Estate
2
2
Schedule B—Stocks and Bonds
3
3
Schedule C—Mortgages, Notes, and Cash
4
4
Schedule D—Insurance on the Decedent’s Life (attach Form(s) 712)
5
5
Schedule E—Jointly Owned Property (attach Form(s) 712 for life insurance)
6
6
Schedule F—Other Miscellaneous Property (attach Form(s) 712 for life insurance)
7
7
Schedule G—Transfers During Decedent’s Life (att. Form(s) 712 for life insurance)
8
8
Schedule H—Powers of Appointment
9
9
Schedule I—Annuities
10
10
Total gross estate (add items 1 through 9).
11
11
Schedule U—Qualified Conservation Easement Exclusion
12
Total gross estate less exclusion (subtract item 11 from item 10). Enter here
and on line 1 of Part 2—Tax Computation
12
Item
Deductions
Amount
number
13
13
Schedule J—Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims
14
14
Schedule K—Debts of the Decedent
15
15
Schedule K—Mortgages and Liens
16
16
Total of items 13 through 15
17
17
Allowable amount of deductions from item 16 (see the instructions for item 17 of the Recapitulation)
18
18
Schedule L—Net Losses During Administration
19
19
Schedule L—Expenses Incurred in Administering Property Not Subject to Claims
20
20
Schedule M—Bequests, etc., to Surviving Spouse
21
21
Schedule O—Charitable, Public, and Similar Gifts and Bequests
22
22
Schedule T—Qualified Family-Owned Business Interest Deduction
23
23
Total allowable deductions (add items 17 through 22). Enter here and on line 2 of the Tax Computation
Page 3
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