United States Additional Estate Tax Return

Instructions for Form 706-A

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Internal Revenue SETYICC!

(Rev. November 2006)
United States Additional Estate Tax Return
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General Instructions
Purpose of f o r m
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Definitions
Specialiy valurd PI nperty. Tt16, term
"speciall\ ~.il:~,,,l
FrLl w : y ' ine >!IS farm
or close^^ beid 5us '19G property that
t11eexer I I or eiectrd to vnlue at actual
I,se rrltt-er than f31r market value T t i ~ ?
executor makes t t ctecIlor
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on Form
Cat No l l i 1 4 2 K

Dispos~tionto family nwnlber A
disprj-,I r:r> ?I a. ,,\lercst 11. pl-oile*tyto
a farlllly I-~t>:nht?r
, j f trle qi~,qli'~e?
hetr is
a tax:i!~lc;:/cnt I9a: mu^( b.2 reported
on For-:11'IO'i-C! i! l!je :'sn;teree enters
into ;:n ag:surnt.li! lu bc! pcrsorally
liablc! for arry aclc Iri~~:n~ll
1 . 1 ~lrider
~
secllan 2032A(c), the dl?po.;!tlon is

Two-Year Grace
Commencement Date

Required ac!ru~
It r . , i tor m a t e r ~ a l
participatior!
l k ~ i i i ~ r l :frjr
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Member of f n l - ~ l y ! , tr!rrn "rncmbcr
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An mce::i,,# ' 1 ..'r~.r,tjr,!ndparcr:t,
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Specific Instructions
Valuation
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c n l r ~ p ~ l ~thr
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F >:[I 706-4 use Ihe same values
nt3rlr s t a l e tax that the executor
r-ported otl the Form 706 l ~ l e d
for the

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Schedule B. Involuntary
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Nontaxable Invo tuntary
Conversions or Exchanges
If tt-'6, ( : ' ! I . ' : ~ i l ' : t r c ~ n v ~ ? sjll
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{rc:n there IS nn additional
e-:t;rtc tax.

Coiumri A. P 1;:Ce oric erllry for each
Itern ~t q~lal,l,e:irc?plazernenl or
rxc!l;~r?rjr: propcrty

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Schedule C
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Part Il---Tax
Computation

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