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Specific Instructions You must file the first four pages of Form 706 and all required schedules. File Schedules A through I, as appropriate, to support the entries in items 1 through 9 of Part 5—Recapitulation. Make sure to complete the required pages and schedules in their entirety. Returns filed without entries in each field will not be processed. IF . . . THEN . . . you enter zero on any item of the Recapitulation you need not file the schedule (except for Schedule F) referred to on that item. you are estimating the value of one or more assets pursuant to the special rule of Regulations section 20.2010-2(a)(7)(ii) you must report the asset on the appropriate schedule, but you are not required to enter a value for the asset. Include the estimated value of the asset in the totals entered on lines 10 and 23 of Part 5— Recapitulation. you claim an exclusion on item 12 complete and attach Schedule U. you claim any deductions on items 14 through 22 of the Recapitulation complete and attach the appropriate schedules to support the claimed deductions. you claim credits for foreign death taxes or tax on prior transfers complete and attach Schedule P or Q. there is not enough space on a schedule to list all the items attach a Continuation Schedule (or additional sheets of the same size) to the back of the schedule (see the Continuation Schedule at the end of Form 706); photocopy the blank schedule before completing it, if you will need more than one copy. Also consider the following. • Form 706 has 29 numbered pages. • Number the items you list on each schedule, beginning with the number “1” each time, or using the numbering convention as indicated on the schedule (for example, Schedule M). • Total the items listed on the schedule and its attachments, Continuation Schedules, etc. CAUTION ! • Enter the total of all attachments, Continuation Schedules, etc., at the bottom of the printed schedule, but do not carry the totals forward from one schedule to the next. • Enter the total, or totals, for each schedule on page 3, Part 5—Recapitulation. • Do not complete the “Alternate valuation date” or “Alternate value” columns of any schedule unless you elected alternate valuation on line 1 of Part 3—Elections by the Executor. • When you complete the return, staple all the required pages together in the proper order. Part 1—Decedent and Executor Line 2 Enter the SSN assigned specifically to the decedent. You cannot use the SSN assigned to the decedent's spouse. If the decedent did not have an SSN, the executor should obtain one for the decedent by filing Form SS-5 with a local Social Security Administration (SSA) office. Line 6a. Name of Executor If there is more than one executor, enter the name of the executor to be contacted by the IRS and see line 6d. Line 6b. Executor's Address Use Form 8822 to report a change of the executor's address. Line 6c. Executor's Social Security Number Only one executor should complete this line. If there is more than one executor, see line 6d. Line 6d. Multiple Executors Check here if there is more than one executor. On an attached statement, provide the name, address, telephone number, and SSN of any executor other than the one named on line 6a. Line 11. Special Rule If the estate is estimating the value of assets under the special rule of Regulations section 20.2010-2(a)(7)(ii), check here and see the instructions for lines 10 and 23 of Part 5—Recapitulation. Part 2—Tax Computation In general, the estate tax is figured by applying the unified rates shown in Table A to the total of transfers both during life and at death, and then subtracting the gift taxes, as refigured based on the date of death rates. See Worksheet TG, the Line 4 Worksheet, and the Line 7 Worksheet. Note. You must complete Part 2—Tax Computation. Line 1 If you elected alternate valuation on line 1 of Part 3—Elections by the Executor, enter the amount you entered in the “Alternate value” column of item 13 of Part 5—Recapitulation. Otherwise, enter the amount from the “Value at date of death” column. Line 3b. State Death Tax Deduction You may take a deduction on line 3b for estate, inheritance, legacy, or succession taxes paid on any property included in the gross estate as the result of the decedent's death to any state or the District of Columbia. Table A—Unified Rate Schedule Column A Taxable amount over Column B Taxable amount not over Column C Tax on amount in column A Column D Rate of tax on excess 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% 500,000 750,000 155,800 37% 750,000 1,000,000 248,300 39% 1,000,000 – – – – 345,800 40% Instructions for Form 706 (Rev. 09-2021) -5-