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Index

A Address, executor 5 Administration Expenses 32 Alternate valuation 10 Amending Form 706 3 Annuities 30 Applicable Credit Adjustment 9 Applicable Credit Amount 9 Authorized Representative 15 B Bonds 22 C Canadian marital credit 10 Charitable Deduction 38 Claim for refund 49 Close Corporations 16 Conservation Easement 47 Continuation Schedule 51 Credit for foreign death taxes 39 Credit for tax on prior transfers 40 D Death certificate 3 Debts of the decedent 33 Deductions 17 Direct skips 43 Disclaimer, qualified 39 Documents, supplemental 3 DSUE 17 E Election 13, 15 Election, lump-sum distribution 32 Estimated Values 19 Executor 2, 5 F Foreign Accounts 16 Foreign Death Taxes 39 Forms and publications, obtaining 4 Funeral Expenses 32 G General Information 15 General Instructions 1 Gross estate 2, 17 GST 43 I Inclusion ratio for trust 46 Installment payments 13 Insurance 25 J Joint Property 25 L Liens 34 Losses 34 Lump-sum distribution election 32 M Marital Deduction 35 Material participation 12 Member of family 12 Mortgages and liens 34 N Nonresident Noncitizens 2 P Part 1. Decedent and Executor 5 Part 2. Tax Computation 5 Part 3. Elections by the Executor 10 Part 4. General Information 15 Part 5. Recapitulation 17 Part 6. Portability of Deceased Spousal Unused Exclusion 17 Partnership Interests 16 Paying the Tax 3 Penalties 4 Portability 17 Powers of appointment 29 Protective Claim for Refund 49 Publications, obtaining 4 Purpose of Form 1 Q QDOT 37 QTIP 36 Qualified heir 12 Qualified real property 11 R Recapitulation 17 Residents of U. S. Possessions 2 Reversionary or Remainder Interests 15 Rounding off to whole dollars 4 S Schedule A, Real Estate 19 Schedule A-1, Section 2032A Valuation 20 Schedule B, Stocks and Bonds 22 Schedule C, Mortgages, Notes, and Cash 24 Schedule D, Insurance on Decedent's Life 25 Schedule E, Jointly Owned Property 25 Schedule F, Miscellaneous Property 26 Schedule G, Transfers During Decedent's Life 27 Schedule H, Powers of appointment 29 Schedule I, Annuities 30 Schedule J, Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims 32 Schedule K, Debts of the Decedent and Mortgages and Liens 33 Schedule L, Net Losses During Administration and Expenses Incurred in Administering Property Not Subject to Claims 34 Schedule M, Bequests to Surviving Spouses 35 Schedule O, Charitable, Public, and Similar Gifts and Bequests 38 Schedule P, Credit for Foreign Death Taxes 39 Schedule PC, Protective Claim for Refund 49 Schedule Q, Credit for Tax on Prior Transfers 40 Schedules R and R-1, Generation-Skipping Transfer Tax 43 Schedule U, Qualified Conservation Easement Exclusion 47 Section 2032A 11 Section 2035(a) transfers 27 Section 2036 transfers 27 Section 2037 transfers 27 Section 2038 transfers 27 Section 2044 16 Section 6163 15 Section 6166 13 Signature and verification 3 Social security number 5 Special Rule – Portability 19 Special-Use Valuation 11, 20 Specific Instructions 5 Stocks 22 T Table A, Unified Rate Schedule 5 Table of Estimated Values 18 Tax Computation 5 Terminable Interests 35 Total Credits 10 Transfers, valuation rules 28 Trusts 16 U U. S. Citizens or Residents 2 Unified Credit (Applicable Credit Amount) 9 Unified credit adjustment 9 V Valuation methods 12 Valuation rules, transfers 28 W What's New 1 When To File 2 Which Estates Must File 2 Worksheet, inclusion ratio for trust 46 Worksheet for Schedule Q 41 Worksheet TG-Taxable Gifts Reconciliation 6 -52-