United States Estate (and Generation-Skipping Transfer) Tax Return
Section references are to the Internal Revenue Code unless otherwise noted.
Revised: 08/2011
Table of Contents
- Instructions for Form 706 - Introductory Material
- General Instructions
- Specific Instructions
- Part 1—Decedent and Executor
- Part 2—Tax Computation
- Part 3—Elections by the Executor
- Part 4—General Information
- Part 5—Recapitulation
- Schedule A—Real Estate
- Schedule A-1—Section 2032A Valuation
- Schedule B—Stocks and Bonds
- Schedule C—Mortgages, Notes, and Cash
- Schedule D—Insurance on the Decedent's Life
- Schedule E—Jointly Owned Property
- Schedule F—Other Miscellaneous Property
- Decedent Who Was a Surviving Spouse
- Schedule G—Transfers During Decedent's Life
- Schedule H—Powers of Appointment
- Schedule I—Annuities
- Schedule J—Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims
- Schedule K—Debts of the Decedent and Mortgages and Liens
- Schedule L—Net Losses During Administration and Expenses Incurred in Administering Property Not Subject to Claims
- Schedule M—Bequests, etc., to Surviving Spouse (Marital Deduction)
- Schedule O—Charitable, Public, and Similar Gifts and Bequests
- Schedule P—Credit for Foreign Death Taxes
- Schedule Q—Credit for Tax on Prior Transfers
- Schedules R and R-1—Generation-Skipping Transfer Tax
- Schedule U—Qualified Conservation Easement Exclusion
- Continuation Schedule
- Instructions for Form 706 - Notices
- Instructions for Form 706 - Additional Material
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