Page 4

IF . . . THEN . . . • Form 706-CE, Certificate of Payment elected alternate valuation on line 1 of of Foreign Death Tax. Part 3—Elections by the Executor. you enter zero on any you need not file the • Form 706-NA, United States Estate • When you complete the return, staple item of the schedule (except for (and Generation-Skipping Transfer) Tax all the required pages together in the Recapitulation, Schedule F) referred to Return, Estate of nonresident not a proper order. on that item. citizen of the United States. • Form 709, United States Gift (and you claim an exclusion complete and attach on item 11, Schedule U. Generation-Skipping Transfer) Tax Part 1—Decedent and Return. you claim any complete and attach the • Form 712, Life Insurance Statement. Executor deductions on items 13 appropriate schedules to • Form 2848, Power of Attorney and through 21 of the support the claimed Declaration of Representative. Line 2 Recapitulation, deductions. • Form 4768, Application for Extension Enter the SSN assigned specifically to of Time To File a Return and/or Pay you claim credits for complete and attach the decedent. You cannot use the SSN U.S. Estate (and Generation-Skipping foreign death taxes or Schedule P or Q. assigned to the decedent’s spouse. If tax on prior transfers, Transfer) Taxes. the decedent did not have an SSN, the • Form 4808, Computation of Credit for executor should obtain one for the there is not enough attach a Continuation Gift Tax. decedent by filing Form SS-5, with a space on a schedule to Schedule (or additional • Form 8821, Tax Information list all the items, sheets of the same size) local Social Security Administration Authorization. to the back of the office. • Form 8822, Change of Address. schedule; (see the Continuation Additional Information. The following Line 6a. Name of Executor Schedule at the end of publications may assist you in learning Form 706); If there is more than one executor, about and preparing Form 706: photocopy the blank enter the name of the executor to be • Publication 559, Survivors, schedule before contacted by the IRS. List the other Executors, and Administrators. completing it, if you will executors’ names, addresses, and need more than one • Publication 910, IRS Guide to Free SSNs (if applicable) on an attached copy. Tax Services. sheet. • Publication 950, Introduction to Estate and Gift Taxes. Also consider the following: Line 6b. Executor’s Address Note. For information about release of • Form 706 has 28 numbered pages. Use Form 8822 to report a change of nonresident U.S. citizen decedents’ The pages are perforated so that you the executor’s address. assets using transfer certificates under can remove them for copying and filing. Regulation 20.6325-1, write to: • Number the items you list on each Line 6c. Executor’s Social schedule, beginning with the number Internal Revenue Service Security Number “1” each time, or using the numbering Cincinnati, OH 45999 Only individual executors should convention as indicated on the Stop 824G complete this line. If there is more than schedule (for example, Schedule M). one executor, all should list their SSNs • Total the items listed on the schedule on an attached sheet. and its attachments, Continuation Specific Instructions Schedules, etc. You must file the first three pages of • Enter the total of all attachments, Part 2—Tax Form 706 and all required schedules. Continuation Schedules, etc., at the File Schedules A through I, as bottom of the printed schedule, but do Computation appropriate, to support the entries in not carry the totals forward from one In general, the estate tax is figured by items 1 through 9 of Part schedule to the next. applying the unified rates shown in 5—Recapitulation. • Enter the total, or totals, for each Table A to the total of transfers both schedule on page 3, Part during life and at death, and then 5—Recapitulation. subtracting the gift taxes, as refigured • Do not complete the “Alternate based on the date of death rates. See valuation date” or “Alternate value” Worksheet TG, Line 4 Worksheet, and columns of any schedule unless you Line 7 Worksheet. Table A — Unified Rate Schedule Column A Column B Column C Column D Taxable amount over Taxable amount not Tax on amount in Rate of tax on excess over Column A over amount in Column A $0 $10,000 $0 18% $10,000 20,000 $1,800 20% 20,000 40,000 3,800 22% 40,000 60,000 8,200 24% 60,000 80,000 13,000 26% 80,000 100,000 18,200 28% 100,000 150,000 23,800 30% 150,000 250,000 38,800 32% 250,000 500,000 70,800 34% 500,000 - - - - 155,800 35% -4- General, Specific, and Part Instructions