Form 706-A - United States Additional Estate Tax Return

Form 706-A - United States Additional Estate Tax Return

www.taxworld.org

Tax World

IRS Tax Forms

Tax World
The Directory of Major IRS Tax Forms

United States Additional Estate Tax Return. Form 706-A

Use Form 706-A, United States Additional Estate Tax Return, to:

An heir must use Form 706-A 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.

The recapture tax is limited to the tax savings attributable to the property actually disposed of (or for which qualified use ceased) rather than to the tax savings attributable to all the specially valued property received by the heir.

From Fedforms.Gov:
"Heirs to estates of decedents use Form 706-A to report early dispositions or cessations of qualified use of specially valued property that occurred after 1981."

DOWNLOAD Form 706-A

This form may be downloaded directly from the IRS website. To open or download, in PDF format, simply click on the link below:

Form 706-A

Resources

TaxWorld Mission

To provide easy to access information and resources to all tax payers and students of taxation systems.

Important Note

These pages should not be considered in any way to offer tax advice or similar. They are designed simply to aid navigation to the main IRS website.