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Corrections to 2013 Instructions for Form 706 United States Estate (and Generation-Skipping Transfer) Tax Return (Nov-12-2013) -- 25-NOV-2013

If you downloaded the 2013 Instructions for Form 706 United States Estate (and Generation-Skipping Transfer) Tax Return before November 19, 2013, please note the following.

On page 7, in the line 7 Worksheet, Part A on Row (r), there was a typographical error that could lead to a calculation error.  A correction has been made to correct the line for Gifts in the Applicable Period on which tax was payable.  The correction changes the row from "subtract Row (g) from Row (d)" to "subtract Row (q) from Row (d)".

On page 7, in the line 7 Worksheet footnotes, the Row (k) footnote had a typographical error that incorrectly referenced column (j) and each row in column (k).  A correction has been made.  The Row (k) footnote now reads, "Calculate the applicable credit on the amount in Row (j), using Table A — Unified Rate Schedule, and enter here. (For each column in Row (k) . . .".

The corrected version of the 2013 Instructions for Form 706 is available for download.

Page Last Reviewed or Updated: 26-Nov-2013