IRC § 2011(a) allows the estate of citizens or residents of the United States, to claim as a credit against their federal estate tax an amount equal to any state estate, inheritance, legacy or succession taxes owed and paid to any State or the District of Columbia.

IRC § 2014(a) provides a similar credit for such taxes paid to a foreign country with respect to property situated therein and included in the gross estate. IRC § 2014(d) states that the credit shall include only those taxes actually paid and for which a claim has been filed. IRC § 2014(e) provides that the claim must be filed within 4 years after the estate tax return was filed; except if a petition for Tax Court was filed, then within the 4-year period or within 60 days after the decision of the Tax Court becomes final; or if an extension of time was granted for paying the tax, then within the 4-year period or before the extension ends.

IRC § 2011(c) provides that the credit shall include only those taxes that were actually paid and for which a claim has been filed within 4 years after the filing of the return required by section 6018, except that if the claim for credit was filed within the time prescribed in IRC § 6511, then the period of limitations is within the 4–year period or within 60 days after the mailing of a certified or registered notice of disallowance of any part of the claim, or within 60 days after a court decision becomes final with respect to a timely suit based on the claim, whichever is later.

IRC §§ 2011(c) and 2014(e) provide that refunds of overpayment based on credits for State and Foreign Death Taxes may be made (despite the provisions IRC §§ 6511 and 6512) if the claim is filed within the period prescribed in (3) above. No interest is allowable on these refunds.

IRC § 2011(f) provides that IRC § 2011 does not apply to estates of Decedents dying after December 31, 2004. IRC § 2058 allows a deduction for State death taxes paid to any State or the District of Columbia. IRC 2058 applies to estates of decedents dying after December 31, 2004. IRC § 2058(b) provides rules for the period of limitations.

IRC § 2016 provides that if any tax claimed as a credit under IRC § 2014 is removed (from a State or Foreign Government) by the executor, notice shall be given to the Secretary. The estate tax will be redetermined; and, without regard to the statute of limitations provided in IRC § 6501, the amount of any estate tax due upon redetermination shall be paid upon notice and demand. No interest will be assessed or collected on the tax due on a redetermination resulting from a refund of the foreign tax claimed as a credit prior to the date of receipt of the refund, except to the extent interest was paid on the refund.

Form 706NA is filed where Form 706 is not applicable. These returns are processed by the Cincinnati Campus only.

Route claims or amended returns to the Cincinnati Campus.

Beneficiaries of an estate file Form 706A when special use valuation property belonging to a decedent has been sold and a recapture tax is due. It is filed under the beneficiary(ies) SSN, processed to NMF and is due within 6 months after the date of sale (e.g., date of sale 02241999, return due 08/24/1999).

The Statute Control Date (SCD) begins with the filing of Form 706A regardless of when the Form 706 was filed. The commencement date on the Form 706A is the date the land is sold.

Refer to IRM 21.7.5 for additional information.

The tax class for this form is 85 and Master File Tax (MFT) Code is 53. A tax decrease of (See LEM 25.6.8.4.1.4) or more is CAT-A criteria. See IRM 21.7.5, Estate & Gift Tax Returns.

The Tax Reform Act of 1986 and the Technical and Miscellaneous Revenue Act of 1988, provided for a tax to be imposed on distributions and certain trust terminations which are subject to the generation-skipping transfer (GST) tax.

The skip-person distributee uses Form 706GS(D) to calculate and report the tax due on taxable trust distributions. The MFT is 78, document code 59 and processed under tax class 5. If the skip-person distributee is an individual, the return is filed under the distributee’s SSN; if the skip-person distributee is a trust, the return is filed under the distributee’s EIN. The return is due April 15 of the year following the calendar year when the distribution was made. Trustees are required to report taxable distributions to skip-person distributees on Form 706(GS (D–1)), Notification of Distribution From A Generation-Skipping Trust.

Form 706GS(T) is used by the trustee to calculate and report the tax due on taxable trust terminations. The MFT is 77, document code 29 and processed under tax class 5 and filed under an EIN only. The return is due April 15 of the year following the year in which the termination occurred.

Forms 706GS(D) and 706GS(T) reflecting a tax decrease of (See LEM 25.6.8.4.1.5) or more meet category A criteria. Process cases the same as Forms 706 in 8.4.1 above.

Form 709–A is obsolete as of 10/2003. All gift tax returns are now filed using Form 709.