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Index

A Address, executor 5 Administration Expenses 35 Alternate valuation 11 Amending Form 706 3 Annuities 32 Applicable Credit Adjustment 10 Applicable Credit Amount 10 Authorized Representative 16 B Bonds 24 C Canadian marital credit 10 Charitable Deduction 41 Claim for refund 53 Close Corporations 17 Closing letters 4 Conservation Easement 50 Continuation Schedule 54 Credit for foreign death taxes 42 Credit for tax on prior transfers 43 D Death certificate 3 Debts of the decedent 36 Deductions 18 Direct skips 46 Disclaimer, qualified 42 Documents, supplemental 3 DSUE 18 E Election 14, 16 Election, lump-sum distribution 34 Estate tax closing letters 4 Estimated Values 20 Exclusion amount 6 Executor 2, 5 F Foreign Accounts 18 Foreign Death Taxes 42 Forms and publications, obtaining 4 Funeral Expenses 35 G General Information 16 General Instructions 1 Gross estate 1, 18 GST 46 GST exemption table 49 I Inclusion ratio for trust 50 Installment payments 14 Insurance 27 J Joint Property 27 L Liens 36 Line 3 Worksheet 16 Line 4 Worksheet 7 Line 7 Worksheet 8 Losses 37 Lump-sum distribution election 34 M Marital Deduction 37 Material participation 13 Member of family 12 Mortgages and liens 36 N Nonresident Noncitizens 2 P Part 1. Decedent and Executor 5 Part 2. Tax Computation 5 Part 3. Elections by the Executor 11 Part 4. General Information 16 Part 5. Recapitulation 18 Part 6. Portability of Deceased Spousal Unused Exclusion 18 Partnership Interests 17 Paying the Tax 3 Penalties 4 Portability 18 Powers of appointment 31 Protective Claim for Refund 53 Publications, obtaining 4 Purpose of Form 1 Q QDOT 40 QTIP 39 Qualified heir 12 Qualified real property 12 R Recapitulation 18 Residents of U. S. Possessions 2 Reversionary or Remainder Interests 16 Revisions of Form 706 1 Rounding off to whole dollars 4 S Schedule A-1, Section 2032A Valuation 22 Schedule A, Real Estate 21 Schedule B, Stocks and Bonds 24 Schedule C, Mortgages, Notes, and Cash 26 Schedule D, Insurance on Decedent's Life 27 Schedule E, Jointly Owned Property 27 Schedule F, Miscellaneous Property 28 Schedule G, Transfers During Decedent's Life 29 Schedule H, Powers of appointment 31 Schedule I, Annuities 32 Schedule J, Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims 35 Schedule K, Debts of the Decedent and Mortgages and Liens 36 Schedule L, Net Losses During Administration and Expenses Incurred in Administering Property Not Subject to Claims 37 Schedule M, Bequests to Surviving Spouses 37 Schedule O, Charitable, Public, and Similar Gifts and Bequests 41 Schedule P, Credit for Foreign Death Taxes 42 Schedule PC, Protective Claim for Refund 53 Schedule Q, Credit for Tax on Prior Transfers 43 Schedule U, Qualified Conservation Easement Exclusion 50 Schedules R and R-1, Generation-Skipping Transfer Tax 46 Section 2032A 12 Section 2035(a) transfers 30 Section 2036 transfers 30 Section 2037 transfers 30 Section 2038 transfers 30 Section 2044 17 Section 6163 16 Section 6166 14 Signature and verification 3 Social security number 5 Special Rule – Portability 20 Special-Use Valuation 12, 22 Specific Instructions 5 Stocks 24 T Table A, Unified Rate Schedule 6 Table of Basic Exclusion Amounts 9 Table of Estimated Values 19 Table, Taxable Gift Amount 9 Tax Computation 5 Taxable Gift Amount Table 9 Terminable Interests 38 Total Credits 10 Transfers, valuation rules 31 Trusts 18 U U. S. Citizens or Residents 2 Unified Credit (Applicable Credit Amount) 10 Unified credit adjustment 10 V Valuation methods 13 Valuation rules, transfers 31 W What's New 1 When To File 2 Where To File 2 Which Estates Must File 1 Worksheet for Schedule Q 45 Worksheet TG-Taxable Gifts Reconciliation 7 Worksheet, inclusion ratio for trust 50 Worksheet, line 3 16 Worksheet, line 4 7 Worksheet, line 7 8 -56-