Internal Revenue Service United States Department of the Treasury

Instructions for Form 706-D (12/2008)

United States Additional Estate Tax Return Under Code Section 2057

Section references are to the Internal Revenue Code unless otherwise noted.

Revised: 12/2008


Table of Contents

  • Instructions for Form 706-D - Introductory Material
    • What's New
  • General Instructions
    • Purpose of Form
    • Who Must File
    • When To File and Pay
    • Where To File
    • Penalties
      • Statute of Limitations
      • Lien
      • Definitions
        • Taxable Events
        • Material Participation
          • Additional Estate Tax
            • Two-Year Grace Period—Commencement Date
          • How To Complete Form 706-D
        • Specific Instructions
          • Valuation
          • Schedule A. Disposition of Qualified Family-Owned Business Interest, Failure to Materially Participate, or Disqualifying Act
            • How To CompleteSchedule A
            • Arm's length transaction.
            • Amount realized.
            • Fair market value.
          • Schedule B. Involuntary Conversions or Exchanges
            • Nontaxable Involuntary Conversions or Exchanges
            • Partially Taxable Involuntary Conversions or Exchanges
            • Qualified Replacement or Exchange Property
            • How To CompleteSchedule B
          • Part II—Tax Computation
            • Line 1
            • Line 2
            • Line 5
            • Line 9
            • Line 10
            • Line 15
          • Schedule C. Nontaxable Transfers
            • How To CompleteSchedule C
          • Signature(s)
        • Instructions for Form 706-D - Notices
          • Privacy Act and Paperwork Reduction Act Notice.
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