Instructions For Form 706 - 2016 Page 52
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54Index
Funeral Expenses
32
Schedule Q, Credit for Tax on Prior
Transfers
40
2032A
11
Q
Schedules R and R-1,
2044
17
QDOT
37
Generation-Skipping Transfer
G
6163
16
QTIP
36
Tax
43
General Information
16
6166
14
Qualified heir
12
Schedule U, Qualified
General Instructions
2
Qualified real property
12
Conservation Easement
Gross estate 2,
17
Exclusion
47
GST
43
A
Section 2035(a) transfers
27
Address, executor
6
R
Section 2036 transfers
27
Administration Expenses
32
Recapitulation
17
Section 2037 transfers
27
I
Alternate valuation
10
Residents of U. S. Possessions
3
Section 2038 transfers
27
Inclusion ratio for trust
46
Amending Form 706
4
Reversionary or Remainder
Signature and verification
4
Installment payments
14
Annuities
30
Interests
16
Social security number
6
Insurance
25
Applicable Credit Adjustment
10
Rounding off to whole dollars
4
Special Rule – Portability
19
Applicable Credit Amount
10
Special-Use Valuation 11,
20
Authorized Representative
16
Specific Instructions
5
Stocks
22
J
S
Joint Property
25
Schedule A, Real Estate
19
B
Schedule A-1, Section 2032A
Bonds
22
Valuation
20
T
Schedule B, Stocks and Bonds
22
Table A, Unified Rate Schedule
6
L
Schedule C, Mortgages, Notes,
Table of Estimated Values
18
Liens
34
and Cash
24
Tax Computation
6
Losses
34
C
Schedule D, Insurance on
Terminable Interests
35
Lump sum distribution election
32
Canadian marital credit
10
Decedent's Life
25
Total Credits
10
Charitable Deduction
38
Schedule E, Jointly Owned
Transfers, valuation rules
28
Claim for refund
49
Property
25
Trusts
17
Close Corporations
17
M
Schedule F, Miscellaneous
Conservation Easement
47
Marital Deduction
35
Property
26
Continuation Schedule
50
Material participation
12
Schedule G, Transfers During
Credit for foreign death taxes
39
U
Member of family
12
Decedent's Life
27
Credit for tax on prior transfers
40
U. S. Citizens or Residents
3
Mortgages and liens
34
Schedule H, Powers of
Unified Credit (Applicable Credit
appointment
29
Amount)
10
Schedule I, Annuities
30
Unified credit adjustment
10
D
N
Schedule J, Funeral Expenses and
Death certificate
4
Nonresident Noncitizens
3
Expenses Incurred in
Debts of the decedent
33
Administering Property Subject
Deductions
17
V
to Claims
32
Direct skips
43
Valuation methods
12
Schedule K, Debts of the
P
Disclaimer, qualified
39
Valuation rules, transfers
28
Decedent and Mortgages and
Part 1. Decedent and Executor
6
Documents, supplemental
4
Liens
33
Part 2. Tax Computation
6
DSUE
18
Schedule L, Net Losses During
Part 3. Elections by the
Administration and Expenses
W
Executor
10
Incurred in Administering
What's New
1
Part 4. General Information
16
Property Not Subject to
E
When To File
3
Part 5. Recapitulation
17
Claims
34
Election 13,
16
Which Estates Must File
2
Part 6. Portability of Deceased
Schedule M, Bequests to Surviving
Election, lump sum distribution
32
Worksheet, inclusion ratio for
Spousal Unused Exclusion
18
Spouses
35
Estimated Values
19
trust
46
Partnership Interests
17
Schedule O, Charitable, Public,
Executor 3,
6
Worksheet for Schedule Q
41
Paying the Tax
3
and Similar Gifts and
Worksheet TG-Taxable Gifts
Penalties
4
Bequests
38
Reconciliation
6
Portability
18
Schedule P, Credit for Foreign
Powers of appointment
29
F
Death Taxes
39
Private delivery services
3
Foreign Accounts
17
Schedule PC, Protective Claim for
Protective Claim for Refund
49
Foreign Death Taxes
39
Refund
49
Publications, obtaining
5
Forms and publications,
Purpose of Form
2
obtaining
5
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