Tax Form 706-D  
  Form 706-D - United States Additional Estate Tax Return Under Code Section 2057

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Form 706-D

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United States Additional Estate Tax Return Under Code Section 2057. Form 706-D

Use Form 706-D, United States Additional Estate Tax Return Under Code Section 2057, to:

If an estate claimed a qualified family-owned business interest (QFOBI) deduction on Schedule T of Form 706, each qualified heir assumed personal liability for a portion of the reduction in estate tax resulting from the QFOBI deduction.

Section 2057 imposes an additional estate tax on a qualified heir when certain “taxable events” occur with respect to a QFOBI received by the qualified heir. The qualified heir uses Form 706-D to report and pay the additional estate tax. A qualified heir also uses Form 706-D to report certain nontaxable events.


From Fedforms.Gov:
"Family heirs to estates use Form 706-D to report additional tax and (non)taxable events when the estate claimed a qualified family-owned business interest deduction on Schedule T of Form 706."


DOWNLOAD Form 706-D

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-D

 


 

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