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Correction to Instructions for Form 706-NA --07-MAR-2014

If you downloaded the August 2013 revision of the Instructions for Form 706-NA (United States Estate (and Generation-Skipping Transfer) Tax Return) before February 28, 2014, please note the following.

On page 1, under “What's New,” we made changes to the following sentences:

  1. The maximum estate tax rate of 35% was changed to 40%.
  2. The applicable rate for generation-skipping transfers of 35% was changed to 40%.  

The tax rates are based on PL 112-240, subsection (c), and PL 111-312, subsection (b)(2). 

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

Page Last Reviewed or Updated: 07-Mar-2014