Instructions for Form 706-D - Introductory Material

Table of Contents

What's New

  • On page 1 of Form 706-D, we revised the paid preparer signature block. Paid preparers must sign the return and furnish the preparer information requested in the Paid Preparer's Use Only area.

  • The Small Business and Work Opportunity Tax Act of 2007, P.L. 110-28, extends the application of return preparer penalties to preparers of estate tax returns. See Penalties, Return preparer below for more information.

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