An heir files this form 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. Current revision Form 706-A PDF Instructions for Form 706-A (Print Version PDF) Recent developments None at this time. Other items you may find useful All Form 706-A revisions About Publication 947, Practice Before the IRS and Power of Attorney Other current products Related About Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return About Form 2848, Power of Attorney and Declaration of Representative About Form 4768, Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes
