Tax Form 706 Fill in and Calculate Online

Form 706: United States Estate (and Generation-Skipping Transfer) Tax Return

Use Tax Form 706: United States Estate (and Generation-Skipping Transfer) Tax Return as a stand alone tax form calculator to quickly calculate specific amounts for your 2024 tax return. Alternatively you can use one of our Combined Federal and State Tax Estimator to quickly calculate your salary, tax and take home pay.

United States Estate (and Generation-Skipping Transfer) Tax Return
1	Total gross estate less exclusion (from Part 5—Recapitulation, item 13)								1
2	Tentative total allowable deductions (from Part 5—Recapitulation, item 24)								2
3a	Tentative taxable estate (subtract line 2 from line 1)								3a
b	State death tax deduction								3b
c	Taxable estate (subtract line 3b from line 3a)								3c
4	Adjusted taxable gifts (see instructions)								4
5	Add lines 3c and 4								5
6	Tentative tax on the amount on line 5 from Table A in the instructions								6
7	Total gift tax paid or payable (see instructions)								7
8	Gross estate tax (subtract line 7 from line 6)								8
9a	Basic exclusion amount						9a
9b	Deceased spousal unused exclusion (DSUE) amount from predeceased spouse(s), if any (from Section D, Part 6—Portability of Deceased Spousal Unused Exclusion)						9b
9c	Applicable exclusion amount (add lines 9a and 9b)						9c
9d	Applicable credit amount (tentative tax on the amount in 9c from Table A in the instructions)						9d
10	Adjustment to applicable credit amount (May not exceed $6000. See instructions.)						10
11	Allowable applicable credit amount (subtract line 10 from line 9d)								11
12	Subtract line 11 from line 8 (but do not enter less than zero)								12
13	Credit for foreign death taxes (from Schedule P). (Attach Form(s) 706-CE.)						13
14	Credit for tax on prior transfers (from Schedule Q)						14
15	Total credits (add lines 13 and 14)								15
16	Net estate tax (subtract line 15 from line 12)								16
17	Generation-skipping transfer (GST) taxes payable (from Schedule R, Part 2, line 10)								17
18	Total transfer taxes (add lines 16 and 17)								18
19	Prior payments (explain in an attached statement)								19
20	Balance due (or overpayment) (subtract line 19 from line 18)								20
Part 3 — Elections by the Executor
Note. For information on electing portability of the decedent's DSUE amount, including how to opt out of the election, see Part 6— Portability of Deceased Spousal Unused Exclusion.
Note. Some of the following elections may require the posting of bonds or liens.											Yes	No
Please check "Yes" or "No" box for each question (see instructions).
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?									3
	If “Yes,” you must attach the additional information described in the instructions. Note. By electing section 6166 installment payments, you may be required to provide security for estate tax deferred under section 6166 and interest in the form of a surety bond or a section 6324A lien.
4	Do you elect to postpone the part of the taxes due 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)
Authorization to receive confidential tax information under Reg. section 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:
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 (check the applicable box) 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.
3a	Marital status of the decedent at time of death: Married Widow/widower Single Legally separated Divorced
3b	For all prior marriages, list the name and SSN of the former spouse, the date the marriage ended, and whether the marriage ended by annulment, divorce, or death. Attach additional statements of the same size if necessary.
4a	Surviving spouse’s name			4b	Social security number				4c	Amount received (see instructions)
5	Individuals (other than the surviving spouse), trusts, or other estates who receive benefits from the estate (do not include charitable beneficiaries shown in Schedule O) (see instructions).
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
If you answer “Yes” to any of the following questions, you must attach additional information as described.											Yes	No
6	Is the estate filing a protective claim for refund?
	If “Yes,” complete and attach two copies of Schedule PC for each claim.
7	Does the gross estate contain any section 2044 property (qualified terminable interest property (QTIP) from a prior gift or estate)? (see instructions)
8a	Have federal gift tax returns ever been filed?
	If “Yes,” attach copies of the returns, if available, and furnish the following information:
b	Period(s) covered			c	Internal Revenue office(s) where filed
9a	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?
10	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 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
11a	Did the decedent, at the time of death, own any interest in a partnership (for example, a family limited partnership), an unincorporated business, or a limited liability company; or own any stock in an inactive or closely held corporation?
b	If “Yes,” was the value of any interest owned (from above) discounted on this estate tax return? If “Yes,” see the instructions on reporting the total accumulated or effective discounts taken on Schedule F or G
12	Did the decedent make any transfer described in sections 2035, 2036, 2037, or 2038? (see instructions) If “Yes,” you must complete and attach Schedule G
13a	Were there in existence at the time of the decedent’s death any trusts created by the decedent during his or her lifetime?
b	Were there in existence at the time of the decedent’s death any trusts not created by the decedent under which the decedent possessed any power, beneficial interest, or trusteeship?
c	Was the decedent receiving income from a trust created after October 22, 1986, by a parent or grandparent?
	If “Yes,” was there a GST taxable termination (under section 2612) on the death of the decedent?
d	If there was a GST taxable termination (under section 2612), attach a statement to explain. Provide a copy of the trust or will creating the trust, and give the name, address, and phone number of the current trustee(s).
e	Did the decedent at any time during his or her lifetime transfer or sell an interest in a partnership, limited liability company, or closely held corporation to a trust described in lines 13a or 13b?
	If “Yes,” provide the EIN for this transferred/sold item. ▸
14	Did the decedent ever possess, exercise, or release any general power of appointment? If “Yes,” you must complete and attach Schedule H
15	Did the decedent have an interest in or a signature or other authority over a financial account in a foreign country, such as a bank account, securities account, or other financial account?
16	Was the decedent, immediately before death, receiving an annuity described in the “General” paragraph of the instructions for Schedule I or a private annuity? If “Yes,” you must complete and attach Schedule I
17	Was the decedent ever the beneficiary of a trust for which a deduction was claimed by the estate of a predeceased spouse under section 2056(b)(7) and which is not reported on this return? If “Yes,” attach an explanation
Part 5 — Recapitulation. Note. If estimating the value of one or more assets pursuant to the special rule of Reg. section 20.2010-2T(a)(7)(ii), enter on both lines 10 and 23 the amount noted in the instructions for the corresponding range of values. (See instructions for details.)
Item no.	Gross estate							Alternate value	Value at date of death
1	Schedule A—Real Estate						1
2	Schedule B—Stocks and Bonds						2
3	Schedule C—Mortgages, Notes, and Cash						3
4	Schedule D—Insurance on the Decedent’s Life (attach Form(s) 712)						4
5	Schedule E—Jointly Owned Property (attach Form(s) 712 for life insurance)						5
6	Schedule F—Other Miscellaneous Property (attach Form(s) 712 for life insurance)						6
7	Schedule G—Transfers During Decedent’s Life (att. Form(s) 712 for life insurance)						7
8	Schedule H—Powers of Appointment						8
9	Schedule I—Annuities						9
10	Estimated value of assets subject to the special rule of Reg. section 20.2010-2T(a)(7)(ii)						10
11	Total gross estate (add items 1 through 10)						11
12	Schedule U—Qualified Conservation Easement Exclusion						12
13	Total gross estate less exclusion (subtract item 12 from item 11). Enter here and on line 1 of Part 2—Tax Computation						13
Item no.	Deductions									Amount
14	Schedule J—Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims								14
15	Schedule K—Debts of the Decedent								15
16	Schedule K—Mortgages and Liens								16
17	Total of items 14 through 16								17
18	Allowable amount of deductions from item 17 (see the instructions for item 18 of the Recapitulation)								18
19	Schedule L—Net Losses During Administration								19
20	Schedule L—Expenses Incurred in Administering Property Not Subject to Claims								20
21	Schedule M—Bequests, etc., to Surviving Spouse								21
22	Schedule O—Charitable, Public, and Similar Gifts and Bequests								22
23	Estimated value of deductible assets subject to the special rule of Reg. section 20.2010-2T(a)(7)(ii)								23
24	Tentative total allowable deductions (add items 18 through 23). Enter here and on line 2 of the Tax Computation								24
Section C. DSUE Amount Portable to the Surviving Spouse (To be completed by the estate of a decedent making a portability election.)
Complete the following calculation to determine the DSUE amount that can be transferred to the surviving spouse.
1	Enter the amount from line 9c, Part 2—Tax Computation								1
2	Reserved								2
3	Enter the value of the cumulative lifetime gifts on which tax was paid or payable (see instructions)								3
4	Add lines 1 and 3								4
5	Enter amount from line 10, Part 2—Tax Computation								5
6	Divide amount on line 5 by 40% (0.40) (do not enter less than zero)								6
7	Subtract line 6 from line 4								7
8	Enter the amount from line 5, Part 2– Tax Computation								8
9	Subtract line 8 from line 7 (do not enter less than zero)								9
10	DSUE amount portable to surviving spouse (Enter lesser of line 9 or line 9a, Part 2 – Tax Computation)								10
Section D. DSUE Amount Received from Predeceased Spouse(s) (To be completed by the estate of a deceased surviving spouse with DSUE amount from predeceased spouse(s))
Provide the following information to determine the DSUE amount received from deceased spouses.
A Name of Deceased Spouse (dates of death after December 31, 2010, only)		B Date of Death (enter as mm/dd/yy)	C Portability Election Made?		D If “Yes,” DSUE Amount Received from Spouse	E DSUE Amount Applied by Decedent to Lifetime Gifts	F Year of Form 709 Reporting Use of DSUE Amount Listed in col E			G Remaining DSUE Amount, if any (subtract col. E from col. D)
			Yes	No
Part 1 — DSUE RECEIVED FROM LAST DECEASED SPOUSE

Part 2 — DSUE RECEIVED FROM OTHER PREDECEASED SPOUSE(S) AND USED BY DECEDENT










Total (for all DSUE amounts from predeceased spouse(s) applied)
Add the amount from Part 1, column D and the total from Part 2, column E. Enter the result on line 9b, Part 2—Tax Computation ▸
SCHEDULE A—Real Estate • For jointly owned property that must be disclosed on Schedule E, see instructions. • Real estate that is part of a sole proprietorship should be shown on Schedule F. • Real estate that is included in the gross estate under sections 2035, 2036, 2037, or 2038 should be shown on Schedule G. • Real estate that is included in the gross estate under section 2041 should be shown on Schedule H. • If you elect section 2032A valuation, you must complete Schedule A and Schedule A-1.
Note. If the value of the gross estate, together with the amount of adjusted taxable gifts, is less than the basic exclusion amount and the Form 706 is being filed solely to elect portability of the DSUE amount, consideration should be given as to whether you are required to report the value of assets eligible for the marital or charitable deduction on this schedule. See the instructions and Reg. section 20.2010-2T (a)(7)(ii) for more information. If you are not required to report the value of an asset, identify the property but make no entries in the last three columns
Item Number		Description			Alternate valuation date		Alternate value			Value at date of death





































Total from continuation schedules or additional statements attached to this schedule
TOTAL. (Also enter on Part 5—Recapitulation, page 3, at item 1.)
(If more space is needed, attach the continuation schedule from the end of this package or additional statements of the same size.)
SCHEDULE A-1—Section 2032A Valuation
Part 1. Type of election (Before making an election, see the checklist in the instructions): Protective election (Regulations section 20.2032A-8(b)). Complete Part 2, line 1, and column A of lines 3 and 4. (see instructions) Regular election. Complete all of Part 2 (including line 11, if applicable) and Part 3. (see instructions)
Before completing Schedule A-1, see the instructions for the information and documents that must be included to make a valid election. The election is not valid unless the agreement (that is, Part 3. Agreement to Special Valuation Under Section 2032A): • Is signed by each qualified heir with an interest in the specially valued property and • Is attached to this return when it is filed.
Part 2. Notice of election (Regulations section 20.2032A-8(a)(3)) Note. All real property entered on lines 2 and 3 must also be entered on Schedules A, E, F, G, or H, as applicable.
1	Qualified use—check one ▸			Farm used for farming, or Trade or business other than farming
2	Real property used in a qualified use, passing to qualified heirs, and to be specially valued on this Form 706.
A Schedule and item number from Form 706			B (without section 2032A(b)(3)(B) adjustment)			C Adjusted value (with section 2032A (b)(3)(B) adjustment)			D Value based on qualified use (without section 2032A(b)(3)(B) adjustment)












Totals
Attach a legal description of all property listed on line 2. Attach copies of appraisals showing the column B values for all property listed on line 2.
3	Real property used in a qualified use, passing to qualified heirs, but not specially valued on this Form 706.
A Schedule and item number from Form 706			B (without section 2032A(b)(3)(B) adjustment)			C Adjusted value (with section 2032A (b)(3)(B) adjustment)			D Value based on qualified use (without section 2032A(b)(3)(B) adjustment)
A Schedule and item number from Form 706			B (without section 2032A(b)(3)(B) adjustment)			C Adjusted value (with section 2032A (b)(3)(B) adjustment)			D Value based on qualified use (without section 2032A(b)(3)(B) adjustment)












Totals
If you checked “Regular election,” you must attach copies of appraisals showing the column B values for all property listed on line 3.
4	Personal property used in a qualified use and passing to qualified heirs.
A Schedule and item number from Form 706			B Adjusted value (with section 2032A (b)(3)(B) adjustment)			A (continued) Schedule and item number from Form 706			B (continued) Adjusted value (with section 2032A (b)(3)(B) adjustment)
						“Subtotal” from Col. B, below left











Subtotal						Total adjusted value
5	Enter the value of the total gross estate as adjusted under section 2032A(b)(3)(A). ▸
6	Attach a description of the method used to determine the special value based on qualified use.
7	Did the decedent and/or a member of his or her family own all property listed on line 2 for at least 5 of the 8 years immediately preceding the date of the decedent’s death?									Yes No
8	Were there any periods during the 8-year period preceding the date of the decedent’s death during which the decedent or a member of his or her family:										Yes	No
a	Did not own the property listed on line 2?
b	Did not use the property listed on line 2 in a qualified use?
c	Did not materially participate in the operation of the farm or other business within the meaning of section 2032A(e)(6)?
	If you answered “Yes” to any of the above, attach a statement listing the periods. If applicable, describe whether the exceptions of sections 2032A(b)(4) or (5) are met.
9	Attach affidavits describing the activities constituting material participation and the identity and relationship to the decedent of the material participants.
10	Persons holding interests. Enter the requested information for each party who received any interest in the specially valued property. (Each of the qualified heirs receiving an interest in the property must sign the agreement, to be found on Part 3 of this Schedule A-1, and the agreement must be filed with this return.)
	Name				Address
A
B
C
D
E
F
G
H
	Identifying number				Relationship to decedent		Fair market value		Special-use value
A
B
C
D
E
F
G
H
You must attach a computation of the GST tax savings attributable to direct skips for each person listed above who is a skip person. (see instructions)
11	Woodlands election. Check here ▸if you wish to make a Woodlands election as described in section 2032A(e)(13). Enter the schedule and item numbers from Form 706 of the property for which you are making this election ▸
	Attach a statement explaining why you are entitled to make this election. The IRS may issue regulations that require more information to substantiate this election. You will be notified by the IRS if you must supply further information.
SCHEDULE B—Stocks and Bonds (For jointly owned property that must be disclosed on Schedule E, see instructions.)
Note. If the value of the gross estate, together with the amount of adjusted taxable gifts, is less than the basic exclusion amount and the Form 706 is being filed solely to elect portability of the DSUE amount, consideration should be given as to whether you are required to report the value of assets eligible for the marital or charitable deduction on this schedule. See the instructions and Reg. section 20.2010-2T (a)(7)(ii) for more information. If you are not required to report the value of an asset, identify the property but make no entries in the last four columns.
Item number	Description, including face amount of bonds or number of shares and par value for identification. Give CUSIP number. If trust, partnership, or closely held entity, give EIN.			Unit value		Alternate valuation date		Alternate value		Value at date of death
			CUSIP number or EIN, where applicable










































Total from continuation schedules (or additional statements) attached to this schedule
TOTAL. (Also enter on Part 5—Recapitulation, page 3, at item 2.)
SCHEDULE C—Mortgages, Notes, and Cash (For jointly owned property that must be disclosed on Schedule E, see instructions.)
Note. If the value of the gross estate, together with the amount of adjusted taxable gifts, is less than the basic exclusion amount and the Form 706 is being filed solely to elect portability of the DSUE amount, consideration should be given as to whether you are required to report the value of assets eligible for the marital or charitable deduction on this schedule. See the instructions and Reg. section 20.2010-2T (a)(7)(ii) for more information. If you are not required to report the value of an asset, identify the property but make no entries in the last three columns.
Item number	Description					Alternate valuation date		Alternate value		Value at date of death










































Total from continuation schedules (or additional statements) attached to this schedule
TOTAL. (Also enter on Part 5—Recapitulation, page 3, at item 3.)
SCHEDULE D—Insurance on the Decedent’s Life You must list all policies on the life of the decedent and attach a Form 712 for each policy.
Note. If the value of the gross estate, together with the amount of adjusted taxable gifts, is less than the basic exclusion amount and the Form 706 is being filed solely to elect portability of the DSUE amount, consideration should be given as to whether you are required to report the value of assets eligible for the marital or charitable deduction on this schedule. See the instructions and Reg. section 20.2010-2T (a)(7)(ii) for more information. If you are not required to report the value of an asset, identify the property but make no entries in the last three columns.
Item number	Description					Alternate valuation date		Alternate value		Value at date of death










































Total from continuation schedules (or additional statements) attached to this schedule
TOTAL. (Also enter on Part 5—Recapitulation, page 3, at item 4.)
SCHEDULE E—Jointly Owned Property (If you elect section 2032A valuation, you must complete Schedule E and Schedule A-1.)
PART 1. Qualified Joint Interests—Interests Held by the Decedent and His or Her Spouse as the Only Joint Tenants (Section 2040(b)(2))
Note. If the value of the gross estate, together with the amount of adjusted taxable gifts, is less than the basic exclusion amount and the Form 706 is being filed solely to elect portability of the DSUE amount, consideration should be given as to whether you are required to report the value of assets eligible for the marital or charitable deduction on this schedule. See the instructions and Reg. section 20.2010-2T (a)(7)(ii) for more information. If you are not required to report the value of an asset, identify the property but make no entries in the last three columns.
Item number	Description. For securities, give CUSIP number. If trust, partnership, or closely held entity, give EIN.					Alternate valuation date		Alternate value		Value at date of death
				CUSIP number or EIN, where applicable









Total from continuation schedules (or additional statements) attached to this schedule
1a	Totals						1a
1b	Amounts included in gross estate (one-half of line 1a)						1b
PART 2. All Other Joint Interests
2a	State the name and address of each surviving co-tenant. If there are more than three surviving co-tenants, list the additional co-tenants on an attached statement.
Name						Address (number and street, city, state, and ZIP code)
A.
B.
C.
Item number	Enter letter for co-tenant	Description (including alternate valuation date if any). For securities, give CUSIP number. If trust, partnership, or closely held entity, give EIN				Percentage includible		Includible alternate value		Includible value at date of death
				CUSIP number or EIN, where applicable









Total from continuation schedules (or additional statements) attached to this schedule
2b	Total other joint interests						2b
3	Total includible joint interests (add lines 1b and 2b). Also enter on Part 5—Recapitulation, page 3, at item 5						3
SCHEDULE F—Other Miscellaneous Property Not Reportable Under Any Other Schedule (For jointly owned property that must be disclosed on Schedule E, see instructions.) (If you elect section 2032A valuation, you must complete Schedule F and Schedule A-1.)
Note. If the value of the gross estate, together with the amount of adjusted taxable gifts, is less than the basic exclusion amount and the Form 706 is being filed solely to elect portability of the DSUE amount, consideration should be given as to whether you are required to report the value of assets eligible for the marital or charitable deduction on this schedule. See the instructions and Reg. section 20.2010-2T (a)(7)(ii) for more information. If you are not required to report the value of an asset, identify the property but make no entries in the last three columns.
1	Did the decedent own any works of art, items, or any collections whose artistic or collectible value at date of death exceeded $3,000?										Yes	No

	If “Yes,” submit full details on this schedule and attach appraisals.
2	Has the decedent’s estate, spouse, or any other person received (or will receive) any bonus or award as a result of the decedent’s employment or death?
	If “Yes,” submit full details on this schedule.
3	Did the decedent at the time of death have, or have access to, a safe deposit box?
	If ‘‘Yes,’’ state location, and if held jointly by decedent and another, state name and relationship of joint depositor.
	If any of the contents of the safe deposit box are omitted from the schedules in this return, explain fully why omitted.
Item number	Description. For securities, give CUSIP number. If trust, partnership, or closely held entity, give EIN.					Alternate valuation date		Alternate value		Value at date of death
				CUSIP number or EIN, where applicable
























Total from continuation schedules (or additional statements) attached to this schedule
TOTAL. (Also enter on Part 5—Recapitulation, page 3, at item 6.)
SCHEDULE G—Transfers During Decedent’s Life (If you elect section 2032A valuation, you must complete Schedule G and Schedule A-1.)
Note. If the value of the gross estate, together with the amount of adjusted taxable gifts, is less than the basic exclusion amount and the Form 706 is being filed solely to elect portability of the DSUE amount, consideration should be given as to whether you are required to report the value of assets eligible for the marital or charitable deduction on this schedule. See the instructions and Reg. section 20.2010-2T (a)(7)(ii) for more information. If you are not required to report the value of an asset, identify the property but make no entries in the last three columns.
Item number	Description. For securities, give CUSIP number. If trust, partnership, or closely held entity, give EIN.					Alternate valuation date		Alternate value		Value at date of death
A.	Gift tax paid or payable by the decedent or the estate for all gifts made by the decedent or his or her spouse within 3 years before the decedent’s death (section 2035(b))					X X X X X
B.	Transfers includible under sections 2035(a), 2036, 2037, or 2038:












Total from continuation schedules (or additional statements) attached to this schedule
TOTAL. (Also enter on Part 5—Recapitulation, page 3, at item 7.)
SCHEDULE H—Powers of Appointment (Include “5 and 5 lapsing” powers (section 2041(b)(2)) held by the decedent.) (If you elect section 2032A valuation, you must complete Schedule H and Schedule A-1.)
Note. If the value of the gross estate, together with the amount of adjusted taxable gifts, is less than the basic exclusion amount and the Form 706 is being filed solely to elect portability of the DSUE amount, consideration should be given as to whether you are required to report the value of assets eligible for the marital or charitable deduction on this schedule. See the instructions and Reg. section 20.2010-2T (a)(7)(ii) for more information. If you are not required to report the value of an asset, identify the property but make no entries in the last three columns.
Item number	Description					Alternate valuation date		Alternate value		Value at date of death












Total from continuation schedules (or additional statements) attached to this schedule
TOTAL. (Also enter on Part 5—Recapitulation, page 3, at item 8.)
SCHEDULE I—Annuities
Note. Generally, no exclusion is allowed for the estates of decedents dying after December 31, 1984 (see instructions).
Note. If the value of the gross estate, together with the amount of adjusted taxable gifts, is less than the basic exclusion amount and the Form 706 is being filed solely to elect portability of the DSUE amount, consideration should be given as to whether you are required to report the value of assets eligible for the marital or charitable deduction on this schedule. See the instructions and Reg. section 20.2010-2T (a)(7)(ii) for more information. If you are not required to report the value of an asset, identify the property but make no entries in the last three columns.
A	Are you excluding from the decedent’s gross estate the value of a lump-sum distribution described in section 2039(f)(2) (as in effect before its repeal by the Deficit Reduction Act of 1984)?										Yes	No

	If “Yes,” you must attach the information required by the instructions.
Item number	Description. Show the entire value of the annuity before any exclusions					Alternate valuation date		Includible alternate value		Includible value at date of death






































Total from continuation schedules (or additional statements) attached to this schedule
TOTAL. (Also enter on Part 5—Recapitulation, page 3, at item 9.)
SCHEDULE J—Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims ▸ Use Schedule PC to make a protective claim for refund due to an expense not currently deductible. For such a claim, report the expense on Schedule J but without a value in the last column.
Note. Do not list expenses of administering property not subject to claims on this schedule. To report those expenses, see instructions. If executors’ commissions, attorney fees, etc., are claimed and allowed as a deduction for estate tax purposes, they are not allowable as a deduction in computing the taxable income of the estate for federal income tax purposes. They are allowable as an income tax deduction on Form 1041, U.S. Income Tax Return for Estates and Trusts, if a waiver is filed to forgo the deduction on Form 706 (see Instructions for Form 1041).
Are you aware of any actual or potential reimbursement to the estate for any expense claimed as a deduction on this schedule?											Yes	No

If “Yes,” attach a statement describing the expense(s) subject to potential reimbursement. (see instructions)
Item number	Description						Expense amount			Total amount
	A. Funeral expenses:





Total funeral expenses ▸
B. Administration expenses:
	1	Executors’ commissions—amount estimated/agreed upon/paid. (Strike out the words that do not apply.)
	2	Attorney fees—amount estimated/agreed upon/paid. (Strike out the words that do not apply.)
	3	Accountant fees—amount estimated/agreed upon/paid. (Strike out the words that do not apply.)
	4 Miscellaneous expenses:						Expense amount




















Total miscellaneous expenses from continuation schedules (or additional statements) attached to this schedule
Total miscellaneous expenses ▸
TOTAL. (Also enter on Part 5—Recapitulation, page 3, at item 14.) ▸
SCHEDULE K—Debts of the Decedent, and Mortgages and Liens ▸ Use Schedule PC to make a protective claim for refund due to a claim not currently deductible. For such a claim, report the expense on Schedule K but without a value in the last column.
											Yes	No
Are you aware of any actual or potential reimbursement to the estate for any debt of the decedent, mortgage, or lien claimed as a deduction on this schedule?
If “Yes,” attach a statement describing the items subject to potential reimbursement. (see instructions)
Are any of the items on this schedule deductible under Reg. section 20.2053-4(b) and Reg. section 20.2053-4(c)?
If “Yes,” attach a statement indicating the applicable provision and documenting the value of the claim.
Item number	Debts of the Decedent—Creditor and nature of debt, and allowable death taxes						Amount




















Total from continuation schedules (or additional statements) attached to this schedule
TOTAL. (Also enter on Part 5—Recapitulation, page 3, at item 15.)
Item number	Mortgages and Liens—Description									Amount




















Total from continuation schedules (or additional statements) attached to this schedule
TOTAL. (Also enter on Part 5—Recapitulation, page 3, at item 16.)
SCHEDULE L—Net Losses During Administration and Expenses Incurred in Administering Property Not Subject to Claims ▸ Use Schedule PC to make a protective claim for refund due to an expense not currently deductible. For such expenses, report the expense on Schedule L but without a value in the last column.
Item number	Net losses during administration (Note. Do not deduct losses claimed on a federal income tax return.)						Amount




















Total from continuation schedules (or additional statements) attached to this schedule
TOTAL. (Also enter on Part 5—Recapitulation, page 3, at item 19.)
Item number	Expenses incurred in administering property not subject to claims. (Indicate whether estimated, agreed upon, or paid.)						Amount




















Total from continuation schedules (or additional statements) attached to this schedule
TOTAL. (Also enter on Part 5—Recapitulation, page 3, at item 20.)
SCHEDULE M—Bequests, etc., to Surviving Spouse
Note. If the value of the gross estate, together with the amount of adjusted taxable gifts, is less than the basic exclusion amount and the Form 706 is being filed solely to elect portability of the DSUE amount, consideration should be given as to whether you are required to report the value of assets eligible for the marital or charitable deduction on this schedule. See the instructions and Reg. section 20.2010-2T (a)(7)(ii) for more information. If you are not required to report the value of an asset, identify the property but make no entry in the last column.
											Yes	No
1										1
	If ‘‘Yes,’’ attach a copy of the written disclaimer required by section 2518(b).
2a	In what country was the surviving spouse born?
b	What is the surviving spouse’s date of birth?
c	Is the surviving spouse a U.S. citizen?									2c
d	If the surviving spouse is a naturalized citizen, when did the surviving spouse acquire citizenship?
e	If the surviving spouse is not a U.S. citizen, of what country is the surviving spouse a citizen?
3	Election Out of QTIP Treatment of Annuities. Do you elect under section 2056(b)(7)(C)(ii) not to treat as qualified terminable interest property any joint and survivor annuities that are included in the gross estate and would otherwise be treated as qualified terminable interest property under section 2056(b)(7)(C)? (see instructions)									3
Item number	Description of property interests passing to surviving spouse. For securities, give CUSIP number. If trust, partnership, or closely held entity, give EIN									Amount
	QTIP property:












	All other property:












Total from continuation schedules (or additional statements) attached to this schedule
4	Total amount of property interests listed on Schedule M								4
5a	Federal estate taxes payable out of property interests listed on Schedule M							5a
b	Other death taxes payable out of property interests listed on Schedule M							5b
c	Federal and state GST taxes payable out of property interests listed on Schedule M							5c
d	Add items 5a, 5b, and 5c								5d
6	Net amount of property interests listed on Schedule M (subtract 5d from 4). Also enter on Part 5— Recapitulation, page 3, at item 21								6
SCHEDULE O—Charitable, Public, and Similar Gifts and Bequests
Note. If the value of the gross estate, together with the amount of adjusted taxable gifts, is less than the basic exclusion amount and the Form 706 is being filed solely to elect portability of the DSUE amount, consideration should be given as to whether you are required to report the value of assets eligible for the marital or charitable deduction on this schedule. See the instructions and Reg. section 20.2010-2T (a)(7)(ii) for more information. If you are not required to report the value of an asset, identify the property but make no entry in the last column.
											Yes	No
1a	If the transfer was made by will, has any action been instituted to contest or have interpreted any of its provisions affecting the charitable deductions claimed in this schedule?
	If ‘‘Yes,’’ full details must be submitted with this schedule.
b	According to the information and belief of the person or persons filing this return, is any such action planned?
	If ‘‘Yes,’’ full details must be submitted with this schedule.
2	Did any property pass to charity as the result of a qualified disclaimer?
	If ‘‘Yes,’’ attach a copy of the written disclaimer required by section 2518(b).
Item number	Name and address of beneficiary						Character of institution			Amount






















Total from continuation schedules (or additional statements) attached to this schedule
3	Total								3
4a	Federal estate tax payable out of property interests listed above							4a
b	Other death taxes payable out of property interests listed above							4b
c	Federal and state GST taxes payable out of property interests listed above							4c
d	Add items 4a, 4b, and 4c								4d
5	Net value of property interests listed above (subtract 4d from 3). Also enter on Part 5—Recapitulation, page 3, at item 22								5
SCHEDULE P—Credit for Foreign Death Taxes
1	Total of estate, inheritance, legacy, and succession taxes imposed in the country named above attributable to property situated in that country, subjected to these taxes, and included in the gross estate (as defined by statute)								1
2	Value of the gross estate (adjusted, if necessary, according to the instructions)								2
3	Value of property situated in that country, subjected to death taxes imposed in that country, and included in the gross estate (adjusted, if necessary, according to the instructions)								3
4	Tax imposed by section 2001 reduced by the total credits claimed under sections 2010 and 2012 (see instructions)								4
5	Amount of federal estate tax attributable to property specified at item 3. (Divide item 3 by item 2 and multiply the result by item 4.)								5
6	Credit for death taxes imposed in the country named above (the smaller of item 1 or item 5). Also enter on line 13 of Part 2—Tax Computation								6
SCHEDULE Q—Credit for Tax on Prior Transfers Part 1. Transferor Information
	Name of transferor			Social security number			IRS office where estate tax return was filed			Date of death
A
B
C
Check here ▸ if section 2013(f) (special valuation of farm, etc., real property) adjustments to the computation of the credit were made (see instructions).
Part 2. Computation of Credit (see instructions)
Item				Transferor						Total A, B, & C
				A		B		C
1	Transferee’s tax as apportioned (from worksheet, (line 7 ÷ line 8) × line 35 for each column)
2	Transferor’s tax (from each column of worksheet, line 20)
3	Maximum amount before percentage requirement (for each column, enter amount from line 1 or 2, whichever is smaller)
4	Percentage allowed (each column) (see instructions)			%		%		%
5	Credit allowable (line 3 × line 4 for each column)
6	TOTAL credit allowable (add columns A, B, and C of line 5). Enter here and on line 14 of Part 2—Tax Computation
SCHEDULE R—Generation-Skipping Transfer Tax Note. To avoid application of the deemed allocation rules, Form 706 and Schedule R should be filed to allocate the GST exemption to trusts that may later have taxable terminations or distributions under section 2612 even if the form is not required to be filed to report estate or GST tax. The GST tax is imposed on taxable transfers of interests in property located outside the United States as well as property located inside the United States. (see instructions)
Part 1. GST Exemption Reconciliation (Section 2631) and Special QTIP Election (Section 2652(a)(3))
	You no longer need to check a box to make a section 2652(a)(3) (special QTIP) election. If you list qualifying property in Part 1, line 9 below, you will be considered to have made this election. See instructions for details.
1	Maximum allowable GST exemption								1
2	Total GST exemption allocated by the decedent against decedent’s lifetime transfers								2
3	Total GST exemption allocated by the executor, using Form 709, against decedent’s lifetime transfers								3
4	GST exemption allocated on line 6 of Schedule R, Part 2								4
5	GST exemption allocated on line 6 of Schedule R, Part 3								5
6	Total GST exemption allocated on line 4 of Schedule(s) R-1								6
7	Total GST exemption allocated to inter vivos transfers and direct skips (add lines 2–6)								7
8	GST exemption available to allocate to trusts and section 2032A interests (subtract line 7 from line 1)								8
9	Allocation of GST exemption to trusts (as defined for GST tax purposes):
A Name of trust			B Trust’s EIN (if any)		C GST exemption allocated on lines 2–6, above (see instructions)		D Additional GST exemption allocated (see instructions)		E Trust’s inclusion ratio (optional—see instructions)


















9D	Total. May not exceed line 8, above					9D
10	GST exemption available to allocate to section 2032A interests received by individual beneficiaries (subtract line 9D from line 8). You must attach special-use allocation statement (see instructions)								10
Part 2. Direct Skips Where the Property Interests Transferred Bear the GST Tax on the Direct Skips
Name of skip person			Description of property interest transferred						Estate tax value








































1	Total estate tax values of all property interests listed above								1
2	Estate taxes, state death taxes, and other charges borne by the property interests listed above								2
3	GST taxes borne by the property interests listed above but imposed on direct skips other than those shown on this Part 2 (see instructions)								3
4	Total fixed taxes and other charges (add lines 2 and 3)								4
5	Total tentative maximum direct skips (subtract line 4 from line 1)								5
6	GST exemption allocated								6
7	Subtract line 6 from line 5								7
8	GST tax due (divide line 7 by 3.5)								8
9	Enter the amount from line 8 of Schedule R, Part 3								9
10	Total GST taxes payable by the estate (add lines 8 and 9). Enter here and on line 17 of Part 2— Tax Computation								10
Part 3. Direct Skips Where the Property Interests Transferred Do Not Bear the GST Tax on the Direct Skips
Name of skip person			Description of property interest transferred						Estate tax value








































1	Total estate tax values of all property interests listed above								1
2	Estate taxes, state death taxes, and other charges borne by the property interests listed above								2
3	GST taxes borne by the property interests listed above but imposed on direct skips other than those shown on this Part 3 (see instructions)								3
4	Total fixed taxes and other charges (add lines 2 and 3)								4
5	Total tentative maximum direct skips (subtract line 4 from line 1)								5
6	GST exemption allocated								6
7	Subtract line 6 from line 5								7
8	GST tax due (multiply line 7 by .40). Enter here and on Schedule R, Part 2, line 9								8
SCHEDULE R-1 (Form 706) (Rev. August 2013) Department of the Treasury Internal Revenue Service			Generation-Skipping Transfer Tax Direct Skips From a Trust Payment Voucher						OMB No. 1545-0015
Part 1. Computation of the GST Tax on the Direct Skip
Description of property interests subject to the direct skip										Estate tax value



















1	Total estate tax value of all property interests listed above								1
2	Estate taxes, state death taxes, and other charges borne by the property interests listed above								2
3	Tentative maximum direct skip from trust (subtract line 2 from line 1)								3
4	GST exemption allocated								4
5	Subtract line 4 from line 3								5
6	GST tax due from fiduciary (divide line 5 by 3.5). (See instructions if property will not bear the GST tax.)								6
SCHEDULE U—Qualified Conservation Easement Exclusion
Part 1. Election
Note. The executor is deemed to have made the election under section 2031(c)(6) if he or she files Schedule U and excludes any qualifying conservation easements from the gross estate.
Part 2. General Qualifications
1	Describe the land subject to the qualified conservation easement (see instructions)
2	Did the decedent or a member of the decedent’s family own the land described above during the 3-year period ending on the date of the decedent’s death? Yes No
3	Describe the conservation easement with regard to which the exclusion is being claimed (see instructions).
Part 3. Computation of Exclusion
4	Estate tax value of the land subject to the qualified conservation easement (see instructions)								4
5	Date of death value of any easements granted prior to decedent’s death and included on line 10 below (see instructions)						5
6	Add lines 4 and 5						6
7	Value of retained development rights on the land (see instructions)						7
8	Subtract line 7 from line 6						8
9	Multiply line 8 by 30% (.30)						9
10	Value of qualified conservation easement for which the exclusion is being claimed (see instructions) Note. If line 10 is less than line 9, continue with line 11. If line 10 is equal to or more than line 9, skip lines 11 through 13, enter “.40” on line 14, and complete the schedule.						10
11	Divide line 10 by line 8. Figure to 3 decimal places (for example, “.123”) Note. If line 11 is equal to or less than .100, stop here; the estate does not qualify for the conservation easement exclusion.						11
12	Subtract line 11 from .300. Enter the answer in hundredths by rounding any thousandths up to the next higher hundredth (that is, .030 = .03, but .031 = .04)						12
13	Multiply line 12 by 0						13
14	Subtract line 13 from .40						14
15	Deduction under section 2055(f) for the conservation easement (see instructions)						15
16	Amount of indebtedness on the land (see instructions)						16
17	Total reductions in value (add lines 7, 15, and 16)								17
18	Net value of land (subtract line 17 from line 4)								18
19	Multiply line 18 by line 14								19
20	Enter the smaller of line 19 or the exclusion limitation (see instructions). Also enter this amount on item 12, Part 5—Recapitulation, page 3								20
Schedule PC (Rev. August 2013) Department of the Treasury Internal Revenue Service			Protective Claim for Refund ▸ To be used for decedents dying after December 31, 2011. File 2 copies of this schedule with Form 706 for each pending claim or expense under section 2053.						OMB No. 1545-0015
Part 2. Claim Information
A Form 706 Schedule and Item number	B Identification of the claim • Name or names of the claimant(s) • Basis of the claim or other description of the pending claim or expense • Reasons and contingencies delaying resolution • Status of contested matters • Attach copies of relevant pleadings or other documents			C Amount, if any, deducted under Treas. Reg. sections 20.2053-1(d)(4) or 20.2053-4 (b) or (c) for the identified claim or expense		D Amount presently claimed as a deduction under section 2053 for the identified claim		E Ancillary expenses estimated/ agreed upon/paid (Please indicate)		F Amount of tax to be refunded












Part 3. Other Schedules PC and Forms 843 Filed by Estate If a Schedule PC or Form 843 was previously filed by the estate, complete Part 3 to identify each claim for refund reported.
A Date of death		B Internal Revenue office where filed				C Date filed	D Indicate whether (1) Protective Claim for Refund; (2) Partial Claim for Refund; or (3) Full and Final Claim for Refund		E Amount in Contest












CONTINUATION SCHEDULE
Item number	Description. For securities, give CUSIP number. If trust, partnership, or closely held entity, give EIN.			Unit value (Sch. B, E, or G only)		Alternate valuation date		Alternate value		Value at date of death or amount deductible








































TOTAL. (Carry forward to main schedule.)

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