Part 3. Submission Processing

Chapter 24. ISRP System

Section 106. Estate Tax Returns

3.24.106 Estate Tax Returns

Manual Transmittal

November 18, 2022

Purpose

(1) This transmits revised IRM 3.24.106, ISRP System, Estate Tax Return.

Material Changes

(1) Exhibit 3.24.106-2 Replaced the pound sign with the word Number in Element 2.

(2) Exhibit 3.24.106-6 Replaced the pound sign with the word Number in Element 13.

(3) Exhibit 3.24.106-12 Replaced the pound sign with the word Number in Element 2.

(4) Exhibit 3.24.106-16 Replaced the pound sign with the word Number in Element 11.

(5) Exhibit 3.24.106-17 Replaced the pound sign with the word Number in Element 2.

(6) Exhibit 3.24.106-19 Replaced the pound sign with the word Number in Element 19.

(7) Exhibit 3.24.106-20 Replaced the pound sign with the word number in Element 2.

(8) Exhibit 3.24.106-22 Replaced the pound sign with the word number in Element 8.

(9) IRM 3.24.106.3(1) Updated examples to ensure proper fictionalization.

(10) Minor editorial changes have been made throughout this IRM (e.g., plain language, spelling, punctuation, etc.).

Effect on Other Documents

IRM 3.24.106, ISRP System, Estate Tax Return, dated October 27, 2021 (effective January 01, 2022), is superseded.

Audience

Data Conversion Operations

Effective Date

(01-01-2023)

James L. Fish
Director, Submission Processing
Customer Account Services
Wage and Investment

3.24.106.1 (01-01-2022)

Program Scope and Objectives

  1. Purpose: This IRM section provides instructions for Wage and Investment Integrated Submission and Remittance Processing (ISRP) System to transcribe the returns below:

    1. Form 706, U.S. Estate Tax Return

    2. Form 706-NA, U.S. Estate (and Generation-Skipping Transfer) Tax Return

    3. Form 706-GS(D), Generation-Skipping Transfer Tax Return for Distributions

    4. Form 706-GS(T), Generation-Skipping Transfer Tax Return for Terminations.

  2. Audience: Clerks perform key entry from image, original entry or supplemental data. Capture data from a wide variety of tax documents and forms from images, paper, and/or other sources.

  3. Policy Owner: Director, Submission Processing

  4. Program Owner: Paper Processing Branch, Mail Management/Paper Processing Section.

  5. Primary Stakeholders: Other areas that may be affected by these procedures include (but not limited to):

    • Accounts Management (AM)

    • Chief Counsel

    • Compliance

    • Information Technology (IT) Programmers

    • Large Business and International (LB&I)

    • Small Business Self-Employed (SBSE)

    • Statistics of Income (SOI)

    • Submission Processing (SP)

    • Taxpayer Advocate Service (TAS)

3.24.106.1.1 (01-01-2020)

Background

  1. Integrated Submission and Remittance Processing (ISRP) System transcribes and formats data from paper returns/documents/vouchers for input into the Generalized Mainline Framework (GMF) and other systems by key entry operators. It also captures check images for archiving. Transaction Management System (TMS) is a Commercial Off-the-Shelf (software application) (COTS) product that is an integral part of ISRP. .ERS fields are populated by entries from transcription.

3.24.106.1.2 (01-01-2020)

Authority

  1. The following provide authority for the instructions in this IRM to be performed in support of completing compliance functions to make credits or refunds of any internal revenue tax, processing of non-revenue forms, and administrative support forms

    1. Title 26 of the United States Code (USC) or more commonly known as the Internal Revenue Code (IRC).

    2. IRM 1.2.1, Servicewide Policies and Authorities, Policy Statements for Submission Processing Activities, contains all Policy Statements for Submission Processing.

    • Code sections which provide the IRS with the authority to issue levies

    • Congressional Acts which outline additional authorities and responsibilities like the Travel and Transportation Reform Act of 1998 or the Tax Reform Act of 1986.

    • Policy Statements that provide authority for the work being done.

3.24.106.1.3 (01-01-2018)

Responsibilities

  1. The Campus Director is responsible for monitoring operational performance for their campus.

  2. The Operations Manager is responsible for monitoring operational performance for their operation.

  3. The Team Manager/Lead is responsible for performance monitoring and ensuring employees have the tools to perform their duties.

  4. The Team Employees are responsible to follow the instructions contained in this IRM and maintain updated IRM procedures.

3.24.106.1.4 (01-01-2020)

Program Management and Review

  1. Program Goals: Ensure all necessary action is taken on the return and attachments to ensure correct posting of the return data.

  2. Program Reports: System control reports are on the Control-D WebAccess (CTDWA) and a general listing of the reports are in IRM 3.24.202, ISRP System, Supervisory Operator’s Manual,

  3. Program Effectiveness is measured using the following:

    • Embedded Quality Submission Processing (EQSP)

    • Balanced Measures

    • Managerial reviews

  4. Annual Review: Federal Managers Financial Integrity Act (FMFIA)

3.24.106.1.5 (01-01-2018)

Program Controls

  1. Quality Review conducts a statistical valid sample size review of completed work to ensure IRM guidelines are followed.

3.24.106.1.6 (01-01-2020)

Terms/Definitions/Acronyms

  1. The following table lists commonly used acronyms.

    Acronyms and Abbreviations

    Acronyms and Abbreviations Definition
    ABC Alphanumeric Block Control
    AM Accounts Management
    COTS Commercial Off-the-Shelf (software application)
    CTDWA Control-D WebAccess
    DLN Document Locator Number
    e.g. For Example
    EOP Entry Operator
    EQSP Embedded Quality Submission Processing
    ERS Error Resolution System
    FMFIA Federal Managers Financial Integrity Act
    GMF Generalized Mainline Framework
    IRM Internal Revenue Manual
    IRC Internal Revenue Code
    ISRP Integrated Submission and Remittance Processing
    IT Information Technology
    LB&I Large Business and International
    RPS Remittance Processing System
    SBSE Small Business Self-Employed
    SOI Statistics of Income
    TAS Taxpayer Advocate Service
    TMS Transaction Management System
    USC United States Code
     

3.24.106.1.7 (01-01-2021)

Related Resources

  1. The following table lists related sources

    Resource Link/Title
    Submission Processing Design Center https://program.ds.irsnet.gov/sites/WILESPInstCrnr/InfoCntr/SitePages/Home.aspx
    Servicewide Electronic Research Program (SERP) http://serp.enterprise.irs.gov/
    Integrated Automation Technologies (IAT) https://organization.ds.irsnet.gov/sites/WiMttIat/home/default.aspx
    IRM 3.11.106 Estate & Gift Tax Returns - Forms 706 series and 709 (C&E)
    IRM 3.12.106 Estate & Gift Tax Returns - Forms 706GS(D), and 706GS(T) (SCRS)
    IRM 3.12.263 Estate & Gift Tax Returns Form series 706 and 709(ERS)
    IRM 3.24.38 ISRP System, BMF General Instruction

3.24.106.2 (01-01-2020)

General Information

  1. This IRM section provides instructions for Integrated Submission and Remittance Processing (ISRP) System.

3.24.106.2.1 (01-01-2020)

IRM Deviation Procedures

  1. IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2, Internal Management Documents System - Internal Revenue Manual (IRM) Process, IRM Standards, and elevated through proper channels for executive approval.

3.24.106.2.2 (01-01-2020)

Control Documents

  1. Following are the control documents from which data may be transcribed:

    1. Form 813, Document Register

    2. Form 1332, Block and Selection Record

    3. Form 3893, Re-entry Document Control Slip

3.24.106.2.3 (01-01-2020)

Form/Program Number/Tax Class and Document Code

  1. See the list of forms, program numbers, tax class, and document codes below.


    FORM    		 PROGRAM NUMBER TAX CLASS and
    DOCUMENT CODE
    Form 706 12400 506
    Form 706-NA 12402 505
    Form 706-GS(D) 12403 559
    Form 706-GS(T) 12404 529

3.24.106.3 (01-01-2022)

Decedent Name Line Entry

  1. Enter the decedents name line exactly as shown. Enter a caret (<) to identify the last name.

    • Do not space before or after the caret.

    • If two last names are shown, enter the caret before the second last name unless both last names are of Hispanic descent.

    • If two Hispanic last names are shown, enter the caret before the first last name.

    • If two last names are connected by a hyphen, enter the caret before the first last name.

    • If a single name appears on the name line, enter a hyphen (-) in the first position followed by the caret and the name shown.

    • If data follows the last name, enter a caret before entering the remaining data.

    Example: Enter As:
    Henry A. Cherry HENRY A<CHERRY
    Janet C. Redbud Violet JANET C REDBUD<VIOLET
    Juan Garza Kumquat JUAN<GARZA KUMQUAT
    Mary Collie Balsas MARY COLLIE<BALSAS
    Mary Lea-Wren MARY<LEA-WREN
    Goliath -<GOLIATH
    Hugh J. Heron Sr. HUGH J<HERON<SR
    James C. Smelt Dec’d JAMES C<SMELT<DECD

3.24.106.4 (01-01-2019)

ISRP Transcription Operation Sheets

  1. The following exhibits represent specific data entry procedures.

Exhibit 3.24.106-1

Block Header Data Entry Form 813, Document Register, Form 1332, Block

and Selection Record, OR Form 3893, Re-Entry Document Control

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Service Center (SC) Block Control ABC (auto) The screen displays the Alpha Block Control (ABC) Number that was entered in the Entry Operator (EOP) Dialog Window. It cannot be changed.
(2) Block Document Locator Number (DLN) DLN <Enter> Enter the first 11-digits from:
(a) Form 813 - the "Block DLN" box.
(b) Form 1332 - the "Document Locator Number" box.
(c) Form 3893 - box 2.
The Key Verification (KV) EOP will verify the DLN from the first document of the block.
(3) Batch Number BATCH <Enter> Enter the batch number from:
(a) Form 813 and Form 1332 - the "Batch Control Number" box.
(b) Form 3893 - box 3.
If not present, enter the number from the batch transmittal sheet.
(4) Document Count COUNT <Enter> Enter the document count from:
(a) Form 813 and Form 1332 - the circled serial number. If a full block (100 documents) or if a number is not circled, enter 100.
(b) Form 3893 - box 4.
(5) Prejournalized Credit Amount CR <Enter> Enter the amount:
(a) Form 813 - labeled "CR" or "Credit" .
(b) Form 3893 - box 5.

Note:

If neither "CR" or "DR" is labeled, enter as "CR" .
(6) Prejournalized Debit Amount DB <Enter> Enter the amount from:
(a) Form 813 - labeled "DR" or "Debit" .
(b) Form 3893 - box 6.
(7) Transaction Code TRCODE <Enter> No entry required.
Press <Enter>.
(8) Transaction Date TRDATE <Enter> No entry required.
Press <Enter>.
(9) Master File Tax (MFT) Code MFT <Enter> Enter the 2-digit code from:
(a) Form 813 - the "Date" box.
(b) Form 3893 - box 9.

Note:

Valid MFT's are:
1 Business Master File (BMF)- 05, 06, 15.
2 Individual Retirement Account File (IRAF) - (with TC 0) 29.
(10) Secondary Amount SECAMT <Enter> Enter the bracketed amount from:
(a) Form 813 - the "Total" box.
(b) Form 3893 - box 10.

Note:

If zero, press <Enter>
(11) Source Code SOURCE <Enter> If the control document is Form 3893, enter from box 11 as follows:
(a) R = "Reprocessable" box checked.
(b) N = "Reinput of Unpostable" box checked.
(c) 4 = "SC Reinput" box checked.
If none of the boxes is checked, consult your supervisor who will determine if a source code is required.
If any other control document, press <Enter>.
(12) Year Digit YEAR <Enter> If the control document is Form 3893, enter the digit from box 12; otherwise, press <Enter>.

Note:

This is a "MUST ENTER" field if the Source Code is "R" , "N" , or "4" .
(13) Period Code PRIOR YEAR <Enter> No entry required.
Press <Enter>.
(14) Remittance Processing System (RPS) Indicator RPS <Enter> Enter a "2" if:
(a) "RPS" is edited or stamped in the upper center margin of Form 813 or Form 1332 or Residual Remittance Processing System (RRPS), "RRPS" is in the header of Form 1332.
(b) box 13 is checked on Form 3893.
Exhibit 3.24.106-2

Section 01 Form 706 (Program 12400)

Elem. No. Form 706 Section 01 Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT:   Section "01" will always be generated. No entry is required.
(2) DLN Serial Number SER Number <Enter> Enter the last two digits of the 13-digit DLN from the upper part of the form. If the serial number has been generated by the system, verify that it matches the document being entered.
(3) Check Digit CD <Enter> Press <Enter>.
(4) Name Control NC <Enter> Enter the Name Control characters as underlined or edited through a total of four from the "Decedents Name Line" , line 1b.
(5) Social Security Number (SSN) SSN   Enter the SSN as shown from "Decedent's Social Security No." box.
(6) Address Check ADDRESS CHECK?   Enter "Y" or "N" as appropriate.
(7) Street Key STREET KEY <Enter> Enter the Street Key from Executor's address.
(8) ZIP Key ZIP KEY <Enter> Enter the ZIP Key from Executor's address.
(9) Decedent Name DEC NAME <Enter> Enter the name from the "Decedent Name Line" , line 1, at the top of the return.
See IRM 3.24.106.3 for instructions on entry.

Note:

DO NOT enter "Estate of" if shown.

Note:

If a "G" Condition Code is present, press <Enter>.
(10) County 3A COUN <Enter> Enter the information from line 3a in the entity area exactly as shown.

Note:

If a "G" Condition Code is present, press <Enter>.

Note:

If the entry in Box 3a is a foreign country, enter the foreign country name in Prompt 3A COUN.
(11) State Code 3A ST <Enter> Enter the standard state abbreviation from line 3a in the entity area.

Note:

If a "G" Condition Code is present, press <Enter>.
(12) ZIP Code 3A ZIP <Enter> Enter the ZIP Code from line 3a in the entity area.

Note:

If a "G" Condition Code is present, press <Enter>.
(13) Date of Birth LN4 <Enter> Enter the date in MMDDYYYY format from box 4. If the century digits are not present, enter "19" for the century digits. For example, "5/17/14" would be entered as "05171914" .

Note:

All four digits of the year must be entered.

 

Note:

If a "G" Condition Code is present, press <Enter>.
(14) Date of Death LN5 <Enter> Enter the date from box 5.

Note:

If a "G" Condition Code is present, press <Enter>.
(15) Error Resolution System (ERS) Action Code ACTCD <Enter> Enter the digits from the bottom left margin.
Exhibit 3.24.106-3

Section 02 Form 706 (Program 12400)

Note:

DO NOT ENTER THIS SECTION FOR G CODED RETURNS OR IF THE ACTION CODE IS IN THE 600 SERIES.

Elem. No. Form 706 Section 02 Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter "02" .
(2) Name of Executor EX NAME <Enter> Enter the Name as shown or edited from line 6a with no caret or space in the first position.
(3) In Care of Name C/O NAME <Enter> Enter the in care of name if shown.
(4) Foreign Street Address FGN ADD <Enter> Enter the foreign address information as shown or edited from the entity area.
(5) Street Address ADDR <Enter> Enter the street address from line 6b.

Caution:

If inputting a foreign address, enter the foreign city, province, and postal code in this field exactly as edited.
(6) City CITY <Enter> Enter the city from line 6b.

Caution:

If a foreign address, ONLY enter foreign country code.
(7) State ST <Enter> Enter the standard state abbreviation from line 6b.

Caution:

If a foreign address, enter a period (.) in this field.
(8) ZIP Code ZIP <Enter> Enter the ZIP Code as shown from line 6b.

Caution:

If a foreign address, press <Enter>.
(9) Multiple Executors BXLN6D <Enter> Enter "1" if the checkbox, line 6d, is checked.
(10) Asset Value Estimate Indicator 01AEI <Enter> Enter "1" if the checkbox, line 11, is checked.
Exhibit 3.24.106-4

Section 03 Form 706 (Program 12400)

Elem. No. Form 706 Section 03 Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter "03" .
(2) Remittance RMT <Enter> Enter the green rockered amount from the balance due area of the return or an attached cash register receipt.
If no amount is edited or the edited amount is illegible, check the control document (Form 813 or Form 3926) for the correct amount.
This is a MUST ENTER field if a Pre-journalized Credit Amount (prompt "CR" ) was entered in the Block Header.
(3) Received Date RDATE <Enter> Enter the date as stamped or edited on the face of the return.
(4) Condition Code CC <Enter> Enter the alpha codes edited in the upper left margin.

Note:

For "G" Coded returns, end the document after this element.
(5) Penalty and Interest Code P&I <Enter> Enter the digit edited in the upper right margin.
Exhibit 3.24.106-5

Section 04 Form 706 (Program 12400)

Note:

DO NOT ENTER THIS SECTION FOR G CODED RETURNS OR IF THE ACTION CODE IS IN THE 600 SERIES.

Elem. No. Form 706 Section 04 Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter "04" .
(2) Total Gross Estate LN1 <Enter> Enter the amount from line 1.
(3) Total Allowable Deductions LN2 <Enter> Enter the amount from line 2.
(4) Tentative Taxable Estate L3A <Enter> MINUS (−) Enter the amount from line 3a.
(5) State Death Tax Deduction L3B <Enter> Enter the amount from line 3b.
(6) Taxable Estate L3C <Enter> Enter the amount from line 3c.
(7) Adjusted Taxable Gifts LN4 <Enter> Enter the amount from line 4.
(8) Taxable Estate Net LN5 <Enter> Enter the amount from line 5.
(9) Tentative Tax-Table A LN6 <Enter> Enter the amount from line 6.
(10) Total Gift Taxes LN7 <Enter> Enter the amount from line 7.
(11) Gross Estate Tax LN8 <Enter> Enter the amount from line 8.
(12) Maximum Unified Credit LN9 <Enter> Enter the amount from line 9.

Note:

Valid for returns with Date of Death 09/30/2012 and prior only.
(13) Basic Exclusion L9A <Enter> Enter the amount from line 9a.

Note:

Valid for returns with Date of Death 10/1/2012 and subsequent only.
(14) Deceased Spousal Un-Used Exclusion L9B <Enter> Enter the amount from line 9b.
(15) Restored Exclusion Amount L9C <Enter> Enter the amount from line 9c.
(16) Applicable Exclusion Amount L9D <Enter> Enter the amount from line 9d.
(17) Applicable Credit Amount L9E <Enter> Enter the amount from line 9e.
(18) Adjustment to Applicable Credit L10 <Enter> Enter the amount from line 10.
(19) Allowable Applicable Credit L11 <Enter> Enter the amount from line 11.
(20) Gross Estate Tax minus Allowable Applicable Credit L12 <Enter> Enter the amount from line 12.
Exhibit 3.24.106-6

Section 05 Form 706 (Program 12400)

Note:

DO NOT ENTER THIS SECTION FOR G CODED RETURNS OR IF THE ACTION CODE IS IN THE 600 SERIES.

Elem. No. Form 706 Section 05 Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter "05" .
(2) Foreign Death Tax Credit L13 <Enter> Enter the amount from line 13.
(3) Prior Transfer Credit L14 <Enter> Enter the amount from line 14.
(4) Total Credits L15 <Enter> Enter the amount from line 15.
(5) Net Estate Tax L16 <Enter> Enter the amount from line 16.
(6) Generation-Skipping Transfer Tax L17 <Enter> Enter the amount from line 17.
(7) Total Transfer Taxes L18 <Enter> Enter the amount from line 18.
(8) Prior Payments L19 <Enter> Enter the amount from line 19.
(9) Balance Due L20 <Enter> MINUS (−) Enter the amount from line 20.
(10) Payment Indicator 20RT <Enter> ★★★★★★ Enter the edited digit from the right margin of line 20.
(11) Preparer's PTIN PTIN <Enter> Enter the Preparer's SSN or Preparer's Taxpayer Identification Number (PTIN).
(12) Preparer's Employer Identification Number (EIN) PEIN <Enter> Enter the Firm’s EIN.
(13) Preparer's Telephone Number TEL Number <Enter> Enter the Preparer's telephone number.
Exhibit 3.24.106-7

Section 06 Form 706 (Program 12400)

Elem. No. Form 706 Section 06 Data Element Name Prompt Fld. Term Instructions
(1) Section Number SECT: <Enter: Press <Enter> if already present on the screen; otherwise enter "06" .
(2) Marital Status 06AMS <Enter> Enter "Marital Status" found on Page 2, Part 4, line 3a, as follows:
a. Enter a "1" if Married box is checked.
b. Enter a "2" if Widow/Widower box is checked.
c. Enter a "3" if Single box is checked.
d. Enter a "4" if Legally Separated box is checked.
e. Enter a "5" if Divorced box is checked.

Note:

If two or more boxes are checked, or if no boxes are checked, leave field blank and press <Enter>.
Exhibit 3.24.106-8

Section 07 Form 706 (Program 12400)

Elem. No. Form 706 Section 07 Data Element Name Prompt Fld. Term Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter "07" .
(2) Protective Claim for Refund Indicator 0706 <Enter> Enter Protection Claim for Refund Indicator from Page 2, Part 4, line 6.
a. Enter "1" if Yes checkbox is checked.
b. Enter "2" if No checkbox is checked.
c. If none or both boxes are checked, press <Enter>.
(3) Gross Estate Estimated Value Assets 0710A <Enter> Enter Gross Estate Estimated Value Assets from Page 3, Part 5, line 10, Column 1.
(4) Gross Estate Estimated Value Assets 0710B <Enter< Enter Gross Estate Estimated Value Assets from Page 3, Part 5, line 10, Column 2.
(5) Deductions Estimated Value of Assets 0723 <Enter> Enter Deductions Estimated Value of Assets from Page 3, Part 5, line 23.
Exhibit 3.24.106-9

Section 08 Form 706 (Program 12400)

Note:

Please see IRM 3.24.106.3 for detailed instructions about transcription of deceased spouse name.

Elem. No. Form 706 Section 08 Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "08" .
(2) Decline DSUE Indicator 08DDI <Enter> Enter Decline DSUE Indicator found in Part 6, Section A, as follows:
a. If the checkbox is NOT checked, enter 1 - Yes.
b. If the checkbox is checked, enter 2 - No.
(3) Qualified Domestic Trust Indicator 08QDT <Enter> Enter Qualified Domestic Trust Indicator found in Part 6, Section B, checkbox as follows:
a. Blank - Not Present.
b. Enter 1 - Yes.
c. Enter 2 - No.
d. If both boxes are checked, press <Enter>.
(4) DSUE Application Exclusion Amount 08C1 <Enter> Enter the amount from Part 6, Section C, line 1.
(5) DSUE Aggregate Gift Tax 08C2 <Enter> Enter the amount from Part 6, Section C, line 2.
(6) DSUE Value of cumulative lifetime gifts 08C3 <Enter> Enter the amount from Part 6, Section C, line 3.
(7) DSUE Applicable 08C4 <Enter> Enter the amount from Part 6, Section C, line 4.
(8) DSUE Adjusted Applicable Credit 08C5 <Enter> Enter the amount from Part 6, Section C, line 5.
(9) DSUE Adjusted Applicable Credit Percentage 08C6 <Enter> Enter the amount from Part 6, Section C, line 6.
(10) DSUE Gross Exclusion 08C7 <Enter> Enter the amount from Part 6, Section C, line 7.
(11) DSUE Net Taxable Estate 08C8 <Enter> Enter the amount from Part 6, Section C, line 8.
(12) DSUE Exclusion 08C9 <Enter> Enter the amount from Part 6, Section C, line 9.
(13) DSUE Amount Portable to Surviving Spouse 08C10 <Enter> Enter the amount from Part 6, Section C, line 10.
(14) DSUE Deceased Spouse Name 1 08D1A <Enter> Enter the name of Last Deceased Spouse 1 from Part 6, Section D, Column A, line 1.
(15) DSUE Date of Death 1 08D1B <Enter> Enter the Date of Death of Last Deceased Spouse 1 from Part 6, Section D, Column B, line 1.
(16) DSUE Portability Election Indicator 08D1C <Enter> Enter the DSUE Portability Election Indicator 1 from Last Deceased Spouse from Part 6, Section D, Column C, line 1, as follows:
a. Blank - Not Present.
b. Enter 1 - Yes.
c. Enter 2 - No.
d. If both boxes are checked, press <Enter>.
(17) DSUE Portable Amount 1 08D1D <Enter> Enter the Last Deceased Spouse DSUE Portability Amount from Part 6, Section D, Column D, line 1.
(18) DSUE Donor Gift Amount 1 08D1E <Enter> Enter the Last Deceased Spouse DSUE Donor Gift Amount 1 from Part 6, Section D, Column E, line 1.
(19) DSUE Date of Gift Amount 1 08D1F <Enter> Enter the Last Deceased Spouse DSUE Date of Gift Amount 1 from Part 6, Section D, Column F, line 1.
(20) DSUE Remaining Amount 1 08D1G <Enter> Enter the Last Deceased Spouse DSUE Remaining Amount 1 from Part 6, Section D, Column G, line 1.
Exhibit 3.24.106-10

Section 09 Form 706 (Program 12400)

Elem. No. Form 706 Section 09 Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter: if already present on the screen; otherwise enter "09" .
(2) DSUE Deceased Spouse Name 2 09D2A <Enter> Enter the DSUE Pre-Deceased Spouse Name 2 from Part 6, Section D, Column A, line 2.
(3) DSUE Date of Death 2 09D2B <Enter> Enter the DSUE Date of Death 2 from Part 6, Section D, Column B, line 2.
(4) DSUE Portability Election Indicator 2 09D2C <Enter> Enter the DSUE Portability Election Indicator 2 from Part 6, Section D, Column C, line 2, as follows:
a. Blank - Not Present.
b. 1 - Yes.
c. 2 - No.
d. If both boxes are checked, press <Enter>.
(5) DSUE Portable Amount 2 09D2D <Enter> Enter the DSUE Portable Amount 2 from Part 6, Section D, Column D, line 2.
(6) DSUE Donor Gift Amount 2 09D2E <Enter> Enter the DSUE Donor Gift Amount 2 from Part 6, Section D, Column E, line 2.
(7) DSUE Date of Gift 2 09D2F <Enter> Enter the DSUE Date of Gift 2 from Part 6, Section D, Column F, line 2.
(8) DSUE Deceased Spouse Name 3 09D3A <Enter> Enter the DSUE Pre-Deceased Spouse Name 3 from Part 6, Section D, Column A, line 3.
(9) DSUE Date of Death 3 09D3B <Enter> Enter the DSUE Date of Death 3 from Part 6, Section D, Column B, line 3.
(10) DSUE Portability Election Indicator 3 09D3C <Enter> Enter the DSUE Portability Election Indicator 3 from Part 6, Section D, Column C, line 3.
a. Blank - Not Present.
b. 1 - Yes.
c. 2 - No.
d. If both boxes are checked, press <Enter>.
(11) DSUE Portable Amount 3 09D3D <Enter> Enter the DSUE Portable Amount 3 from Part 6, Section D, Column D, line 3.
(12) DSUE Donor Gift Amount 3 09D3E <Enter> Enter the DSUE Donor Gift Amount 3 from Part 6, Section D, Column E, line 3.
(13) DSUE Date of Gift 3 09D3F <Enter> Enter the DSUE Date of Gift 3 from Part 6, Section D, Column F, line 3.
(14) DSUE Deceased Spouse Name 4 09D4A <Enter> Enter the DSUE Pre-Deceased Spouse Name 4 from Part 6, Section D, Column A, line 4.
(15) DSUE Date of Death 4 09D4B <Enter> Enter the DSUE Date of Death 4 from Part 6, Section D, Column B, line 4.
(16) DSUE Portability Election Indicator 4 09D4C <Enter> Enter the DSUE Portability Election Indicator 4 from Part 6, Section D, Column C, line 4, as follows:
a. Blank - Not Present.
b. 1 - Yes.
c. 2 - No.
d. If both boxes are checked, press <Enter>.
(17) DSUE Portable Amount 4 09D4D <Enter> Enter the DSUE Portable Amount 4 from Part 6, Section D, Column D, line 4.
(18) DSUE Donor Gift Amount 4 09D4E <Enter> Enter the DSUE Donor Gift Amount 4 from Part 6, Section D, Column E, line 4.
(19) DSUE Date of Gift 4 09D4F <Enter> Enter the DSUE Date of Gift 4 from Part 6, Section D, Column F, line 4.
Exhibit 3.24.106-11

Section 10 Form 706 (Program 12400)

Elem. No. Form 706 Section 10 Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "10" .
(2) DSUE Deceased Spouse Name 5 10D5A <Enter> Enter the DSUE Pre-Deceased Spouse Name from Part 6, Section D, Column A, line 5.
(3) DSUE Date of Death 5 10D5B <Enter> Enter the DSUE Date of Death from Part 6, Section D, Column B, line 5.
(4) DSUE Portability Election Indicator 5 10D5C <Enter> Enter the DSUE Portability Election Indicator from Part 6, Section D, Column C, line 5, as follows:
a. Blank - Not Present.
b. 1 - Yes.
c. 2 - No.
d. If both boxes are checked, press <Enter>.
(5) DSUE Portable Amount 5 10D5D <Enter> Enter the DSUE Portable Amount from Part 6, Section D, Column D, line 5.
(6) DSUE Donor Gift Amount 5 10D5E <Enter> Enter the DSUE Donor Gift Amount from Part 6, Section D, Column E, line 5.
(7) DSUE Date of Gift 5 10D5F <Enter> Enter the DSUE Date of Gift from Part 6, Section D, Column F, line 5.
(8) DSUE Deceased Spouse Name 6 10D6A <Enter> Enter the DSUE Pre-Deceased Spouse Name from Part 6, Section D, Column A, line 6.
(9) DSUE Date of Death 6 10D6B <Enter> Enter the DSUE Date of Death from Part 6, Section D, Column B, line 6.
(10) DSUE Portability Election Indicator 6 10D6C <Enter> Enter the DSUE Portability Election Indicator from Part 6, Section D, Column C, line 6. as follows:
a. Blank - Not Present.
b. 1 - Yes.
c. 2 - No.
d. If both boxes are checked, press <Enter>.
(11) DSUE Portable Amount 6 10D6D <Enter> Enter the DSUE Portable Amount from Part 6, Section D, Column D, line 6.
(12) DSUE Donor Gift Amount 6 10D6E <Enter> Enter the DSUE Donor Gift Amount from Part 6, Section D, Column E, line 6.
(13) DSUE Date of Gift 6 10D6F <Enter> Enter the DSUE Date of Gift from Part 6, Section D, Column F, line 6.
(14) DSUE Deceased Spouse Name 7 10D7A <Enter> Enter the DSUE Pre-Deceased Spouse Name 7 from Part 6, Section D, Column A, line 7.
(15) DSUE Date of Death 7 10D7B <Enter> Enter the DSUE Date of Death 7 from Part 6, Section D, Column B, line 7.
(16) DSUE Portability Election Indicator 7 10D7C <Enter> Enter the DSUE Portability Election Indicator from Part 6, Section D, Column C, line 7, as follows:
a. Blank - Not Present.
b. 1 - Yes.
c. 2 - No.
d. If both boxes are checked, press <Enter>.
(17) DSUE Portable Amount 7 10D7D <Enter> Enter the DSUE Portable Amount from Part 6, Section D, Column D, line 7.
(18) DSUE Donor Gift Amount 7 10D7E <Enter> Enter the DSUE Donor Gift Amount from Part 6, Section D, Column E, line 7.
(19) DSUE Date of Gift 7 10D7F <Enter> Enter the DSUE Date of Gift from Part 6, Section D, Column F, line 7.
(20) DSUE Amount 10DSU <Enter> Enter the DSUE Amount from Part 6, Section D, found at the bottom of Column E, following the dotted line.
Exhibit 3.24.106-12

Section 01 Form 706-NA (Program 12402)

Elem. No. Form 706-NA Section 01 Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT:   Section "01" will always be generated. No entry is required.
(2) DLN Serial Number SER Number <Enter> Enter the last two digits of the 13-digit DLN from the upper part of the form. If the serial number has been generated by the system, verify that it matches the document being entered.
(3) Name Control NC <Enter> Enter the Name Control from the "Decedent's Last Name" found in Part 1, box 1b.
(4) SSN SSN   Enter the SSN as shown from "Decedent's Social Security No." box.
(5) Address Check ADDRESS CHECK?   Enter "Y" or "N" as appropriate.
(6) Street Key STREET KEY <Enter> Enter the Street Key from Executor's address.
(7) ZIP Key ZIP KEY <Enter> Enter ZIP Key from Executor's address.
(8) Decedent Name DEC NAME <Enter> Enter the name from the "Decedent Name Line" , line 1, at the top of the return.

Note:

DO NOT enter "Estate of" if shown.

 

Note:

If a "G" Condition Code is present, press <Enter>.
(9) Date of Birth L7A <Enter> Enter the 8-digit date from box 7a in MMDDYYYY format.

Note:

If a "G" Condition Code is present, press <Enter>.
(10) Date of Death LN6 <Enter> Enter the date from box 6.

Note:

If a "G" Condition Code is present, press <Enter>.
(11) ERS Action Code ACTCD <Enter> Enter the digits from the bottom center margin.
Exhibit 3.24.106-13

Section 02 Form 706-NA (Program 12402)

Note:

DO NOT ENTER THIS SECTION FOR G CODED RETURNS OR IF THE ACTION CODE IS IN THE 600 SERIES.

Elem. No. Form 706-NA Section 02 Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter "02" .
(2) Name of Executor EX NAME <Enter> Enter the Name as shown or edited from line 9a or 11a (2013 form revision and prior), whichever is present.

Note:

If both are present (2013 form revision and prior), enter from line 9a. Do not enter any carets in this field, and do not enter a space in the first position.
(3) In Care of Name C/O NAME <Enter> Enter the in care of name if shown.
(4) Foreign Street Address FGN ADD <Enter> Enter the foreign street address if shown on line 11b (2013 form revision and prior).
(5) Street Address ADDR <Enter> Enter the street address information from line 9b or line 11b (2013 form revision and prior).

Caution:

If inputting a foreign address, enter the foreign city, province, and postal code in this field exactly as shown or edited.
(6) City CITY <Enter> Enter the city from line 9b or line 11b (2013 form revision and prior).

Caution:

If inputting a foreign address, ONLY enter the edited foreign country code.
(7) State ST <Enter> Enter the standard state abbreviation from line 9b or 11b (2013 form revision and prior).

Caution:

If inputting a foreign address, enter a period (.) in this field.
(8) ZIP Code ZIP <Enter> Enter the ZIP Code from line 9b or line 11b (2013 form revision and prior).

Caution:

If inputting a foreign address, leave this field blank. Press <Enter> to continue.
Exhibit 3.24.106-14

Section 03 Form 706-NA (Program 12402)

Elem. No. Form 706-NA Section 03 Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter "03" .
(2) Remittance RMT <Enter> Enter the green rockered amount from the balance due area of the return or an attached cash register receipt.
If no amount is edited or the edited amount is illegible, check the control document (Form 813 or Form 3926) for the correct amount.
This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header.
(3) Date Received RDATE <Enter> Enter the date as stamped or edited on the face of the return.
(4) Condition Code CC <Enter> Enter the alpha codes edited in the upper left margin.
For "G" Coded returns, end the document after this element.
(5) Penalty and Interest Code P&I <Enter> Enter the edited digit from the upper right margin.
Exhibit 3.24.106-15

Section 04 Form 706-NA (Program 12402)

Note:

DO NOT ENTER THIS SECTION FOR G CODED RETURNS OR IF THE ACTION CODE IS IN THE 600 SERIES.

Elem. No. Form 706-NA Section 04 Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter "04" .
(2) Taxable Estate LN1 <Enter> Enter the amount from line 1.
(3) Taxable Gifts Adjusted LN2 <Enter> Enter the amount from line 2.
(4) Total Taxable Estate and Gifts LN3 <Enter> Enter the amount from line 3.
(5) Tentative Tax on Total Taxable Estate and Gifts LN4 <Enter> Enter the amount from line 4.
(6) Tentative Tax on Gifts LN5 <Enter> Enter the amount from line 5.
(7) Gross Estate Tax LN6 <Enter> Enter the amount from line 6.
(8) Unified Credit LN7 <Enter> Enter the amount from line 7.
(9) Balance LN8 <Enter> Enter the amount from line 8.
(10) Other Credits LN9 <Enter> Enter the amount from line 9.
(11) Credit for Tax on Prior Transfers L10 <Enter> Enter the amount from line 10.
(12) Total Credit for Federal and Prior Transfers L11 <Enter> Enter the amount from line 11.
Exhibit 3.24.106-16

Section 05 Form 706-NA (Program 12402)

Note:

DO NOT ENTER THIS SECTION FOR G CODED RETURNS OR IF THE ACTION CODE IS IN THE 600 SERIES.

Elem. No. Form 706-NA Section 05 Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter "05" .
(2) Net Estate Tax L12 <Enter> Enter the amount from line 12.
(3) Generation-Skipping Transfer Tax L13 <Enter> Enter the amount from line 13.
(4) Total Transfer Taxes L14 <Enter> Enter the amount from line 14.
(5) Prior Payments L15 <Enter> Enter the amount from line 15.
(6) Balance Due L16 <Enter> MINUS (−) Enter the amount from line 16.
(7) Payment Indicator 16CD <Enter> Enter the edited digit from the right margin of line 16.
(8) Expatriate Indicator BOT LF <Enter> Enter the edited digit (preceded by "EXP" ) from the bottom left corner.
(9) Preparer PTIN PTIN <Enter> Enter the Preparer PTIN or SSN.
(10) Preparer EIN PEIN <Enter> Enter the Firm’s EIN.
(11) Preparer Telephone Number TEL Number <Enter> Enter the Preparer Telephone Number.
(12) Gross Estate in U.S. SCHB 1 <Enter> Enter the amount from line 1, Schedule B.
(13) Gross Estate outside U.S. LN2 <Enter> Enter the amount from line 2, Schedule B.
(14) State Death Tax Deduction LN7 <Enter> Enter the amount from line 7, Schedule B.
Exhibit 3.24.106-17

Section 01 Form 706-GS(D) (Program 12403)

Elem. No. Form 706-GS(D) Section 01 Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT:   Section "01" will always be generated. No entry is required.
(2) DLN Serial Number SER Number <Enter> Enter the last two digits of the 13-digit DLN from the upper part of the form. If the serial number has been generated by the system, verify that it matches the document being entered.
(3) Check Digit CD <Enter> Press <Enter>.
(4) Name Control of Distributee NC <Enter> Enter the Name Control from the "Distributee Name Line" , line 1a.
(5) Taxpayer Identification Number (TIN) 1B/1C   Enter the TIN as follows:
(a) from line 1b or
(b) from line 1c
If both are present, enter from line 1b.
(6) TIN Type TYPE <Enter> Enter the edited zero (0) following the TIN, if present.
(7) Address Check ADDRESS CHECK?   Enter "Y" or "N" as appropriate.
(8) Street Key STREET KEY <Enter> Enter the Street Key from line 2b.
(9) ZIP Key ZIP KEY <Enter> Enter the ZIP Key from line 2b.
(10) Tax Period TAXPR <Enter> Enter the edited tax period from the top of the return.
(11) Received Date RDATE <Enter> Enter the date as stamped or edited on the face of the return.
(12) Condition Codes CC <Enter> Enter the edited alpha codes from the upper left margin.
If a "G" Condition Code is present and the return is non-remittance, end the document after this element.
If a "G" Condition Code is present and the return is remittance, press <F6> after this element and continue to Section 03.
(13) Penalty & Interest Code P&I <Enter> Enter the edited digit from the upper right margin.
Exhibit 3.24.106-18

Section 02 Form 706-GS(D) (Program 12403)

Elem. No. Form 706-GS(D) Section 02 Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen. Otherwise enter "02" .
(2) In Care of Name Line C/O NAME <Enter> Enter the in care of name from Line 2b if shown.
(3) Foreign Address FGN ADD <Enter> Enter the foreign address as shown or edited if present.
(4) Address of Person Filing ADDR <Enter> Enter the street address information as shown or edited from Line 2b.

Caution:

If inputting a foreign address, enter the foreign city, province, and postal code in this field exactly as edited.
(5) City CITY <Enter> Enter the city from Line 2b.

Caution:

If a foreign address, ONLY enter the foreign country code.
(6) State ST <Enter> Enter the standard state abbreviation from Line 2b.

Caution:

If a foreign address, enter a period (.) in this field.
(7) ZIP Code ZIP <Enter> Enter the ZIP Code from Line 2b.

Caution:

If a foreign address, leave this field blank. Press <Enter> to continue.
Exhibit 3.24.106-19

Section 03 Form 706-GS(D) (Program 12403)

Elem. No. Form 706-GS(D) Section 03 Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen. Otherwise enter "03" .
(2) Remittance RMT <Enter> Enter the green rockered amount from the balance due area of the return or an attached cash register receipt.
If no amount is edited or the edited amount is illegible, check the control document (Form 813 or Form 3926) for the correct amount.
This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header.

Note:

If document has been "G" coded, end after remittance amount has been entered.
(3) Total Transfers LN3 <Enter> Enter the amount from line 3.
(4) Adjusted Allowable Expenses LN4 <Enter> Enter the amount from line 4.
(5) Taxable Amount LN5 <Enter> Enter the amount from line 5.
(6) Generation Skipping Transfer (GST) Tax LN7 <Enter> Enter the amount from line 7.
(7) Payment Made with 7004 LN8 <Enter> Enter the amount from line 8.
(8) Balance Due/Overpayment 9/10 <Enter> MINUS (−) Enter the amount from line 9 or line 10 as follows:
(a) Enter the amount from line 9, if present, and press <Enter>.
(b) If there is no entry on line 9, enter the amount from line 10 and press MINUS(-).
(9) Preparer's SSN PSSN <Enter> Enter the Preparer's SSN or PTIN.
(10) Preparer's EIN PEIN <Enter> Enter the Preparer's EIN.
(11) Preparer's Telephone Number TEL Number <Enter> Enter the Preparer's telephone number.
Exhibit 3.24.106-20

Section 01 Form 706-GS(T) (Program 12404)

Elem. No. Form 706-GS(T) Section 01 Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT:   Section "01" will always be generated. No entry is required.
(2) DLN Serial Number SER Number <Enter> Enter the last two digits of the 13-digit DLN from the upper part of the form. If the serial number has been generated by the system, verify that it matches the document being entered.
(3) Check Digit CD <Enter> Press <Enter>.
(4) Name Control NC <Enter> Enter the Name Control from the "Trust Name Line" , line 1a.
(5) EIN of Trust EIN <Enter> Enter the EIN from line 1b.
(6) Address Check ADDRESS CHECK? <Enter> Enter "Y" or "N" as appropriate.
(7) Street Key STREET KEY <Enter> Enter the Street Key from line 2b.
(8) ZIP Key ZIP KEY <Enter> Enter the ZIP Key from line 2b.
(9) Tax Period TAXPR <Enter> Enter the edited tax period from the top of the return.
(10) Received Date RDATE <Enter> Enter the date as stamped or edited on the face of the return.
(11) Condition Codes CC <Enter> Enter the edited alpha codes from the upper left margin.
(a) If a "G" Condition code is present and the return is non-remittance, end the document after this element.
(b) If a "G" Condition code is present and the return is a remittance, press <F6> after this element and continue to Section 03.
(12) Penalty & Interest Code P&I <Enter> Enter the edited digit from the upper right margin.
Exhibit 3.24.106-21

Section 02 Form 706-GS(T) (Program 12404)

Elem. No. Form 706-GS(T) Section 02 Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen. Otherwise enter "02" .
(2) In Care of Name Line C/O NAME <Enter> Enter the in care of name if shown.
(3) Foreign Address FGN ADD <Enter> Enter the foreign address as shown or edited when present.
(4) Address ADDR <Enter> Enter the street address information as shown or edited from Line 2b.

Caution:

If inputting a foreign address, enter the foreign city, province, and postal code in this field exactly as edited.
(5) City CITY <Enter> Enter the city from Line 2b.

Caution:

If inputting a foreign address, ONLY enter the foreign country code.
(6) State ST <Enter> Enter the standard state abbreviation from Line 2b.

Caution:

If inputting a foreign address, enter a period (.) in this field.
(7) ZIP Code ZIP <Enter> Enter the ZIP Code from Line 2b.

Caution:

If inputting a foreign address, leave this field blank. Press <Enter> to continue.
Exhibit 3.24.106-22

Section 03 Form 706-GS(T) (Program 12404)

Elem. No. Form 706-GS(T) Section 03 Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen. Otherwise enter "03" .
(2) Remittance RMT <Enter> Enter the green rockered amount from the balance due area of the return or an attached cash register receipt.
If no amount is edited or the edited amount is illegible, check the control document (Form 813 or Form 3926) for the correct amount.
This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header.

Note:

If document has been "G" coded, end after remittance amount has been entered.
(3) Net GST Tax L10 <Enter> Enter the amount from line 10.
(4) Payment Made with 7004 L11 <Enter> Enter the amount from line 11.
(5) Balance Due/Overpayment 12/13 <Enter> MINUS (−) Enter the amount from line 12 or line 13 as follows:
(a) Enter the amount from line 12, if present, and press <Enter>.
(b) If there is no entry on line 12, enter the amount from line 13 and press MINUS(-).
(6) Preparer's SSN PSSN <Enter> Enter the Preparer's SSN or PTIN.
(7) Preparer's EIN PEIN <Enter> Enter the Firm’s EIN.
(8) Preparer's Telephone Number TEL Number <Enter> Enter the Preparer's telephone number.