Instructions For Form 706 - 2016 Page 3

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The includible portion of tenancies by
nonresident not a citizen of the United
International First, FedEx First
the entirety (see instructions for
States for estate tax purposes, and you
Overnight, FedEx International First
Schedule E),
should file Form 706-NA. If such a
Next Flight Out, and FedEx International
Certain life insurance proceeds (even
decedent became a U.S. citizen wholly
Economy.
though payable to beneficiaries other
independently of his or her connection
United Parcel Service (UPS): UPS
than the estate) (see instructions for
with a possession, then the decedent is
Next Day Air, UPS Next Day Air Saver,
Schedule D),
considered a U.S. citizen for estate tax
UPS 2nd Day Air, UPS 2nd Day Air
Property over which the decedent
purposes, and you should file Form 706.
A.M., UPS Worldwide Express Plus,
possessed a general power of
UPS Worldwide Express, and UPS Next
Executor
appointment,
Day Air Early AM.
Dower or curtesy (or statutory estate)
DHL Express 9:00, DHL Express
The term executor includes the
of the surviving spouse, and
10:30, DHL Express 12:00, DHL
executor, personal representative, or
Community property to the extent of
Express Worldwide, DHL Express
administrator of the decedent's estate. If
the decedent's interest as defined by
Envelope, DHL Import Express 10:30,
none of these is appointed, qualified,
applicable law.
DHL Import Express 12:00, and DHL
and acting in the United States, every
Import Express Worldwide.
person in actual or constructive
Note. Under the special rule of
possession of any property of the
The private delivery service can tell
Regulations section 20.2010-2(a)(7)(ii),
decedent is considered an executor and
you how to get written proof of the
executors of estates who are not
must file a return.
mailing date.
required to file Form 706 under section
Executors must provide
6018(a), but who are filing to elect
Where To File
documentation proving their status.
portability of DSUE amount to the
Documentation will vary, but may
File Form 706 at the following address:
surviving spouse, are not required to
include documents such as a certified
report the value of certain property
Department of the Treasury
copy of the will or a court order
eligible for the marital deduction under
Internal Revenue Service Center
designating the executor(s). A
section 2056 or 2056A or the charitable
Cincinnati, OH 45999
statement by the executor attesting to
deduction under section 2055.
their status is insufficient.
However, the value of those assets
If using a private delivery service,
must be estimated and included in the
When To File
send Form 706 to the following address:
total value of the gross estate. See
instructions for Part 5—Recapitulation,
You must file Form 706 to report estate
201 W. RiverCenter Boulevard
lines 10 and 23, for more information.
and/or GST tax within 9 months after the
Covington, Kentucky 41011
date of the decedent's death. If you are
For more specific information, see
Attn: Submission Processing, Stop
unable to file Form 706 by the due date,
the instructions for Schedules A through
31
you may receive an extension of time to
I.
file. Use Form 4768, Application for
Paying the Tax
U.S. Citizens or Residents;
Extension of Time To File a Return
Nonresident Noncitizens
and/or Pay U.S. Estate (and
The estate and GST taxes are due
Generation-Skipping Transfer) Taxes, to
within 9 months of the date of the
File Form 706 for the estates of
apply for an automatic 6-month
decedent's death. You may request an
decedents who were either U.S. citizens
extension of time to file.
extension of time for payment by filing
or U.S. residents at the time of death.
Form 4768. You may also elect under
For estate tax purposes, a resident is
Portability election. An executor can
section 6166 to pay in installments or
someone who had a domicile in the
only elect to transfer the DSUE amount
under section 6163 to postpone the part
United States at the time of death. A
to the surviving spouse if the Form 706
of the tax attributable to a reversionary
person acquires a domicile by living in a
is filed timely; that is, within 9 months of
or remainder interest. These elections
place for even a brief period of time, as
the decedent's date of death or, if you
are made by checking lines 3 and 4
long as the person had no intention of
have received an extension of time to
(respectively) of Part 3—Elections by
moving from that place.
file, before the 6-month extension
the Executor, and attaching the required
period ends.
Decedents who were neither U.S.
statements.
citizens nor U.S. residents at the time of
Note. Any estate that is filing an estate
If the tax paid with the return is
death, file Form 706-NA, United States
tax return only to elect portability and
different from the balance due as
Estate (and Generation-Skipping
does not file timely may seek relief
figured on the return, explain the
Transfer) Tax Return, for the estate of
under Regulations section 301.9100-3
difference in an attached statement. If
nonresident not a citizen of the United
to make the portability election.
you have made prior payments to the
States.
Private delivery services. You can
IRS, attach a statement to Form 706
Residents of U.S. Possessions
use certain private delivery services
including these facts.
All references to citizens of the United
designated by the IRS to meet the
Paying by check. Make the check
States are subject to the provisions of
“timely mailing as timely filing/paying”
payable to the “United States Treasury.”
sections 2208 and 2209, relating to
rule for tax returns and payments.
Please write the decedent's name,
decedents who were U.S. citizens and
These private delivery services include
social security number (SSN), and
residents of a U.S. possession on the
only the following:
“Form 706” on the check to assist us in
date of death. If such a decedent
Federal Express (FedEx): FedEx
posting it to the proper account.
became a U.S. citizen only because of
Priority Overnight, FedEx Standard
his or her connection with a possession,
Overnight, FedEx 2Day, FedEx
No checks of $100 million or more
then the decedent is considered a
International Priority, FedEx
accepted. The IRS cannot accept a
General Instructions
-3-

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