Form 706-A, United States Additional Estate Tax Return
An heir must use Form 706-A to report the additional estate tax imposed by Internal Revenue Code section 2032A(c) for an early disposition of specially valued property or for an early cessation of a qualified use of specially valued property.
Other Items You May Find Useful:
Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return
Form 4768, Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes
Comment on Form 706-A
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