Forms and Publications Search Results

Use Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return (Estate of nonresident not a citizen of the U.S.), to compute estate and generation-skipping transfer (GST) tax liability for nonresident alien decedents. The estate tax is imposed on the transfer of the decedent's taxable estate rather than on the receipt of any part of it.

The trustee or designated filer of a qualified domestic trust (QDOT) uses Form 706-QDT, U.S. Estate Tax Return for Qualified Domestic Trusts, to figure and report the estate tax due on certain distributions from the QDOT, the value of the property remaining in the QDOT on the date of the surviving spouse's death, and the corpus portion of certain annuity payments.

The executor of a decedent's estate uses Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, to figure the estate tax imposed by chapter 11 of the Internal Revenue Code.

The trustee or designated filer of a qualified domestic trust (QDOT) uses Form 706-QDT, U.S. Estate Tax Return for Qualified Domestic Trusts, to figure and report the estate tax due on certain distributions from the QDOT, the value of the property remaining in the QDOT on the date of the surviving spouse's death, and the corpus portion of certain annuity payments.

An heir must use Form 706-A, United States Additional Estate Tax Return, to report the additional estate tax imposed by section 2032A(c) for an early disposition of specially valued property or for an early cessation of a qualified use of specially valued property.

An heir must use Form 706-A, United States Additional Estate Tax Return, to report the additional estate tax imposed by section 2032A(c) for an early disposition of specially valued property or for an early cessation of a qualified use of specially valued property.

Publication 5332, Estate Tax Returns Filed for Wealthy Decedents, provides highlights of statistics associated with estate tax returns.

Form 965-B, Corporate and Real Estate Investment Trust (REIT) Report of Net 965 Tax Liability and Electing REIT Report of 965 Amounts, should be used by corporate taxpayers and REITs. This form is used to report a taxpayer’s net 965 tax liability for each tax year in which a taxpayer must pay or include section 965 amounts.

Form 965-B, Corporate and Real Estate Investment Trust (REIT) Report of Net 965 Tax Liability and Electing REIT Report of 965 Amounts, should be used by corporate taxpayers and REITs. This form is used to report a taxpayer’s net 965 tax liability for each tax year in which a taxpayer must pay or include section 965 amounts.

Publication 904, Estate & Gift Tax Interrelated Computations, explains and illustrates both the Trial and Substitution method and the Algebraic method that can be used to compute the Internal Revenue Code (IRC) 2055 charitable deduction or the IRC 2056 marital deduction when an interrelated computation is necessary for Federal estate tax purposes. The publication also explains how to compute the Federal gift tax using the Trial and Substitution method and the Algebraic method when a net gift is involved.