On page 1 of Form 706-D, we revised the paid preparer signature block. Paid preparers must sign the return and furnish the preparer information requested in the Paid Preparer's Use Only area.

The Small Business and Work Opportunity Tax Act of 2007, P.L. 110-28, extends the application of return preparer penalties to preparers of estate tax returns. See Penalties, Return preparer below for more information.