Tax Form 706a Fill in and Calculate Online

Form 706a: United States Additional Estate Tax Return

Use Tax Form 706a: United States Additional Estate 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 Additional Estate Tax Return
Part I General Information
1a Name of qualified heir					2 Heir’s social security number
1b Address of qualified heir (number and street, including apt. no., or P.O. box)					3 Commencement date (see instructions)
1c City, town or post office, state, and ZIP code
4 Decedent’s name reported on Form 706			5 Decedent’s social security number		6 Date of death
7 Check here if you are making an election under section 1016(c) to increase the basis of specially valued property. Attach the statement described on page 2 of the instructions ▸
Part II Tax Computation (First complete Schedules A and B. See instructions.)
1	Value at date of death (or alternate valuation date) of all specially valued property that passed from decedent to qualified heir:
a	Without section 2032A election		1a
b	With section 2032A election		1b
c	Balance. Subtract line 1b from line 1a				1c
2	Value at date of death (or alternate valuation date) of all specially valued property in decedent’s estate:
a	Without section 2032A election		2a
b	With section 2032A election		2b
c	Balance. Subtract line 2b from line 2a				2c
3	Decedent’s estate tax:
a	Recomputed without section 2032A election (attach computation)		3a
b	Reported on Form 706 with section 2032A election		3b
c	Balance. Subtract line 3b from line 3a				3c
4	Divide line 1c by line 2c and enter the result as a percentage				4	%
5	Total estate tax saved. Multiply line 3c by percentage on line 4				5
6	Value, without section 2032A election, at date of death (or alternate valuation date) of specially valued property shown on Schedule A of this Form 706-A		6
7	Divide line 6 by line 1a and enter the result as a percentage				7	%
8	Multiply line 5 by percentage on line 7				8
9	Total estate tax recaptured on previous Form(s) 706-A (attach copies of 706-A)				9
10	Remaining estate tax savings. Subtract line 9 from line 5. (do not enter less than zero)				10
11	Enter the lesser of line 8 or line 10				11
12	Enter the total of column D, Schedule A, page 2		12
13	Enter the total of column E, Schedule A, page 2		13
14	Balance. Subtract line 13 from line 12 (But enter the line 12 amount in the case of a disposition of standing timber on qualified woodland)				14
15	Enter the lesser of line 11 or line 14				15
If you completed Schedule B, complete lines 16–19. If you did not complete Schedule B, skip lines 16–18 and enter the amount from line 15 on line 19.
16	Enter the total cost (or fair market value (FMV)) from Schedule B				16
17	Divide line 16 by line 12 and enter the result as a percentage. (do not enter more than 100%)				17	%
18	Multiply line 15 by percentage on line 17				18
19	Additional estate tax. Subtract line 18 from line 15. (do not enter less than zero)				19
20	Enter section 1016(c) interest (where applicable)				20
Under penalties of perjury, I declare that I have examined this return, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Sign Here	▸ Signature of executor			▸ Date
	▸ Signature of executor			May the IRS discuss this return with the preparer shown below (see instructions)? Yes No
Paid Preparer Use Only	Print/Type preparer’s name	Preparer’s signature	Date	Check if self-employed			PTIN
	Firm’s name ▸				Firm's EIN ▸
	Firm’s address ▸				Phone no.
Schedule A. Disposition of Specially Valued Property or Cessation of Qualified Use Note. List property in chronological order of disposition or cessation.
A Item number	B Description of specially valued property and schedule and item number where reported on the decedent’s Form 706	C Date of disposition (or date qualified use ceased)		D Amount received (or fair market value if applicable) (see instructions)		E Special use value (see instructions)
	Form 706, Schedule, Item Description—

















































Totals: Enter total of column D on page 1, Part II, Tax Computation, line 12, and total of column E on page 1, Part II, Tax Computation, line 13
Schedule B. Involuntary Conversions or Exchanges Check if for: Involuntary Conversion Exchange
Qualified replacement (or exchange) property
A Item	B Description of qualified replacement (or exchange) property					C Cost (or FMV)


















































Total cost (or FMV). Enter here and on line 16 of Part II, Tax Computation, page 1
Schedule C. Dispositions to Family Members of the Qualified Heir
Each transferee must enter into an agreement to be personally liable for any additional taxes imposed by section 2032A(c) and the agreement must be attached to this Form 706-A. (see instructions)
Transferee #1:	Last name	First name					Middle initial
	Social security number	Relationship to the qualified heir
Description of property transferred
A Item number	B Description of specially valued property and schedule and item number where reported on the decedent’s Form 706					C Date of disposition
	Form 706, Schedule , Item Description:



















Transferee #2:	Last name	First name					Middle initial
	Social security number	Relationship to the qualified heir
Description of property transferred
A Item number	B Description of specially valued property and schedule and item number where reported on the decedent’s Form 706					C Date of disposition
	Form 706, Schedule , Item Description:



















If there are more than two transferees, attach additional sheets using the same format.

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