Instructions for Form 706-A - Introductory Material

Table of Contents

Future Developments

For the latest information about developments related to Form 706 and its instructions, such as legislation enacted after they were published, go to

What's New

Treasury Decision 9436 contains final regulations implementing amendments to the tax return preparer penalties under sections 6694 and 6695 and provides guidance regarding the amended provisions, effective December 22, 2008. It also broadens the scope of defining tax return preparers to also include preparers of estate, gift, and generation-skipping transfer tax returns, employment tax returns, excise tax returns, and returns of exempt organizations.

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