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Worksheet for Schedule Q—Credit for Tax on Prior Transfers Part I Transferor’s tax on prior transfers Total for all transfers (line 8 only) Item Transferor (From Schedule Q) A B C 1. Gross value of prior transfer to this transferee . . . . . . . . . . . . . 2. Death taxes payable from prior transfer . . . . . . . . . . . . . . . . . 3. Encumbrances allocable to prior transfer . . . . . . . . . . . . . . . . 4. Obligations allocable to prior transfer . . . . . . . . . . . . . . . . . . 5. Marital deduction applicable to line 1 above, as shown on transferor’s Form 706 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. TOTAL. Add lines 2, 3, 4, and 5 . . . . . . . . . . . . . . . . . . . . . 7. Net value of transfers. Subtract line 6 from line 1 . . . . . . . . . . 8. Net value of transfers. Add columns A, B, and C of line 7 . . . . . 9. Transferor’s tentative taxable estate (see line 3a, page 1, Form 706) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. Federal estate tax paid . . . . . . . . . . . . . . . . . . . . . . . . . . 11. State death taxes paid . . . . . . . . . . . . . . . . . . . . . . . . . . 12. Foreign death taxes paid . . . . . . . . . . . . . . . . . . . . . . . . . 13. Other death taxes paid . . . . . . . . . . . . . . . . . . . . . . . . . . 14. TOTAL taxes paid. Add lines 10, 11, 12, and 13 . . . . . . . . . . . 15. Value of transferor’s estate. Subtract line 14 from line 9 . . . . . . 16. Net federal estate tax paid on transferor’s estate . . . . . . . . . . . 17. Credit for gift tax paid on transferor’s estate with respect to pre-1977 gifts (section 2012) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. Credit allowed transferor’s estate for tax on prior transfers from prior transferor(s) who died within 10 years before death of decedent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. Tax on transferor’s estate. Add lines 16, 17, and 18 . . . . . . . . 20. Transferor’s tax on prior transfers ((line 7 ÷ line 15) × line 19 of respective estates) . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part II Transferee’s tax on prior transfers Item Amount 21. Transferee’s actual tax before allowance of credit for prior transfers (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21. 22. Total gross estate of transferee from line 1 of the Tax Computation, page 1, Form 706 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Net value of all transfers from line 8 of this worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 24. Transferee’s reduced gross estate. Subtract line 23 from line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. 25. Total debts and deductions (not including marital and charitable deductions) (line 3b of Part 2—Tax Computation, page 1; and items 18, 19, and 20 of the Recapitulation, page 3, Form 706) . . . . . . . . . . 25. 26. Marital deduction from item 21, Recapitulation, page 3, Form 706 (see instructions) . . . . . . . . . . . . . 26. 27. Charitable bequests from item 22, Recapitulation, page 3, Form 706 . . . . . . . . . . . . . . . . . . . . . . 27. 28. Charitable deduction proportion ([line 23 ÷ (line 22 – line 25)] × line 27) . . . . . . . . . . . . . . . . . . . . 28. 29. Reduced charitable deduction. Subtract line 28 from line 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. 30. Transferee’s deduction as adjusted. Add lines 25, 26, and 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30. 31. (a) Transferee’s reduced taxable estate. Subtract line 30 from line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31(a). (b) Adjusted taxable gifts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31(b). (c) Total reduced taxable estate. Add lines 31(a) and 31(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31(c). 32. Tentative tax on reduced taxable estate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32. 33. (a) Post-1976 gift taxes paid . . . . . . . . . . . . . . . . . . . . . . . . . 33(a). (b) Unified credit (applicable credit amount) . . . . . . . . . . . . . . . . 33(b). (c) Section 2012 gift tax credit . . . . . . . . . . . . . . . . . . . . . . . . 33(c). (d) Section 2014 foreign death tax credit . . . . . . . . . . . . . . . . . . 33(d). (e) Total credits. Add lines 33(a) through 33(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33(e). 34. Net tax on reduced taxable estate. Subtract line 33(e) from line 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34. 35. Transferee’s tax on prior transfers. Subtract line 34 from line 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Instructions for Form 706 (Rev. 09-2022) -45-