Decedent and Executor
1a Decedent’s first name and middle initial (and maiden name, if any)
1b Decedent’s last name
2 Decedent’s social security no.
3a City, town, or post office. For foreign addresses, also complete lines 3e, 3f, and 3g.
3b County
3c State
3d ZIP code
3e Foreign country name
3f Foreign province/state/county
3g Foreign postal code
4 Year domicile established
5 Date of birth
6 Date of death
7a Name of executor
7b Executor’s TIN
7c Executor’s address (number and street)
7d Apt. or suite no.
7e City, town, or post office. For foreign addresses, also complete lines 7h, 7i, and 7j.
7f State
7g ZIP code
7h Foreign country name
7i Foreign province/state/county
7j Foreign postal code
7k Executor’s phone no.
7l Check here if there are multiple executors. If checked, attach a list with the names, addresses, telephone numbers, and SSNs of the additional executors.
8a Name of court where will was probated or estate administered
8b Location of court where will was probated or estate administered
8c Case number
Check all that apply
9a The decedent died testate.
b You attached a certified copy of the Will.
10 You attached the death certificate. Note. A death certificate must be attached.
11 You extended the time to file this Form 706.
12 You are estimating the value of assets included in the gross estate on Part II, line 1 pursuant to the special rule of Reg. section 20.2010-2(a)(7)(ii).
13 This is a supplemental return.
14a You previously filed a section 2053 protective claim for refund that is now ready for consideration.
b If line 14a is checked, enter the filing date(s) of the initial section 2053 protective claim(s) for refund:
Tax Computation
1 Total gross estate less exclusion from Part V, item 13
2 Tentative total allowable deductions from Part V, item 24
3a Tentative taxable estate. Subtract line 2 from line 1
3b State death tax deduction
3c Taxable estate. Subtract line 3b from line 3a
4 Adjusted taxable gifts. See instructions
5 Add lines 3c and 4
6 Tentative tax on the amount on line 5 from Table A in the instructions
7 Total gift tax paid or payable. See instructions
8 Gross estate tax. Subtract line 7 from line 6
9a Basic exclusion amount
9b Deceased spousal unused exclusion (DSUE) amount from predeceased spouse(s), if any, from Part VI, Section D, line 4
9c Restored exclusion amount. See instructions
9d Applicable exclusion amount. Add lines 9a, 9b, and 9c
9e Applicable credit amount. Tentative tax on the amount on line 9d from Table A in the instructions
10 Adjustment to applicable credit amount. Do not enter more than $6,000. See instructions
11 Allowable applicable credit amount. Subtract line 10 from line 9e
12 Subtract line 11 from line 8. If zero or less, enter -0-
Credit for foreign death taxes from Schedule P (Form 706). Attach Form(s) 706-CE
14 Credit for tax on prior transfers from Schedule Q (Form 706)
15 Credit for pre-1977 federal gift taxes under section 2012
16 Marital credit under the 1995 Canadian Protocol
17 Total credits. Add lines 13 through 16
18 Net estate tax. Subtract line 17 from line 12
19 Generation-skipping transfer (GST) taxes payable from Schedule R (Form 706), Part II, line 11
20 Total transfer taxes. Add lines 18 and 19
21 Prior payments. Explain in an attached statement
22 Tax due. If the amount on line 20 is more than the amount on line 21, subtract line 21 from line 20. For details on how to pay, go to www.irs.gov/Payments or see the instructions
23a Overpayment. If the amount on line 21 is more than the amount on line 20, subtract line 20 from line 21 and complete lines 23b, 23c, and 23d. See instructions
23b Routing number
23c Type: Checking Savings
23d Account number
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than the executor) is based on all information of which preparer has any knowledge.
Signature of executor
Date
Signature of executor
Date
Paid
Preparer
Use Only
Preparer’s name
Preparer’s signature
Date
Check if self-employed PTIN Firm’s name Firm’s address Firm’s EIN Phone no.
Elections by the Executor
1 Do you elect alternate valuation?
2 Do you elect special-use valuation? If “Yes,” you must complete and attach Schedule T (Form 706)
3 Do you elect to pay the taxes in installments as described in section 6166? 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?
General Information
1a Death certificate number
1b Death certificate issuing authority
2a Decedent’s business or occupation or former business or occupation
2b Check here if retired
3a Marital status of the decedent at time of death. Also enter the decedent’s surviving spouse information on lines 4a, 4b, and 4c, if applicable. See instructions. Married Widow/widower Single Legally separated Divorced
3b For all prior marriages, list the information below. Under column (iv), indicate whether the marriage ended by annulment, divorce, or death. Attach additional statements if necessary. (i) Name of former spouse(s) (ii) Social security number (iii) Date marriage ended (iv) Annulment Divorce Death
4a Surviving spouse’s name
4b Social security number
4c Amount surviving spouse received
5a Individuals (other than the surviving spouse), trusts, or organizations that received property from the decedent, list the following information: Name of individual, trust, or organization Social security number or EIN Date of transfer Amount received
