Instructions for IRS Form 706-a - United States Additional Estate Tax Return

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Instructions for Form 706-A
Department of the Treasury
Internal Revenue Service
(Rev. September 2016)
United States Additional Estate Tax Return
( For use with Form 706-A (Rev September 2013))
To report dispositions or cessations of qualified use under section 2032A of the Internal Revenue Code
and write “Form 706-A” and the qualified
derived), whichever is greater, for the
Section references are to the Internal Revenue
Code unless otherwise noted.
heir's social security number on the
preparation of each such return. See
check or money order.
section 6694, T.D. 9436; 2009-3 I.R.B.
268, Notice 2008-11, 2008-3 I.R.B. 279;
If you are making an election to
Future Developments
Notice 2008-13, 2008-3 I.R.B. 282; and
increase basis, see Basis on page 2 for
Notice 2008-46, 2008-18 I.R.B. 868 for
For the latest information about
information on paying interest.
more details.
developments related to Form 706 and
Where To File
its instructions, such as legislation
Definitions
enacted after they were published, go to
File Form 706-A at the following
www.irs.gov/form706-A.
Specially valued property. The term
address.
“specially valued property” means farm
General Instructions
Department of the Treasury
or closely held business property that
Internal Revenue Service Center
the executor elected to value at actual
Purpose of Form
Cincinnati, OH 45999
use rather than fair market value (FMV)
(defined on page 3). The executor
An heir must use Form 706-A to report
Statute of Limitations
makes the election on Form 706, United
the additional estate tax imposed by
States Estate (and Generation-Skipping
section 2032A(c) for an early disposition
The additional estate tax may be
Transfer) Tax Return, filed for the
of specially valued property or for an
assessed until 3 years after the IRS
decedent. Specially valued property
early cessation of a qualified use of
receives notice that the qualified heir
refers to the qualified real property
specially valued property.
disposed of the specially valued
described in section 2032A and
property or ceased to use it for the
The recapture tax is limited to the tax
includes qualified real property owned
qualified use.
savings attributable to the property
indirectly, such as interests in certain
actually disposed of (or for which
However, if the property was
partnerships, corporations, and trusts as
qualified use ceased) rather than to the
disposed of in an involuntary conversion
described in section 2032A.
tax savings attributable to all the
or in an exchange, the tax may be
If special valuation was elected on
specially valued property received by
assessed up to 3 years after the IRS
Form 706, each qualified heir consented
the heir.
receives notice that the property was
in writing to his or her personal liability
replaced or will not be replaced. See
Who Must File
for the additional estate tax attributable
section 2032A(f) for details.
to his or her interest in the specially
The qualified heir must file Form 706-A
valued property.
Lien
if there was any taxable event (see
Qualified heir. The term “qualified
Taxable Events later) with respect to the
If the estate elected special-use
heir” means, for any property, a member
specially valued property even if no tax
valuation, section 6324B establishes a
of the decedent's family who acquired
is ultimately due. Further, the qualified
special lien against the specially valued
the property (or to whom the property
heir must file Form 706-A if there was
property equal to the adjusted tax
passes) from the decedent. If a qualified
any involuntary conversion or exchange
difference attributable to the special-use
heir disposes of any interest in qualified
of the specially valued property even if
valuation.
real property to any member of his or
the conversion or exchange is
Penalties
her family, that member shall thereafter
nontaxable.
be treated as the qualified heir for the
When To File and Pay
Return preparer. The Small Business
interest.
and Work Opportunity Tax Act of 2007
File Form 706-A and pay any additional
Taxable Events
(Act) extends the application of return
taxes due within 6 months after the
preparer penalties to preparers of estate
The qualified heir causes a taxable
taxable disposition or cessation of the
tax returns. Under section 6694, as
event by disposing of any interest in the
qualified use unless an extension of
amended by the Act, and the transitional
specially valued property or ceasing to
time has been granted.
relief provided by Notice 2007-54,
use the specially valued property for its
Use Form 4768, Application for
2007-27 I.R.B. 12, and the final
qualified use if:
Extension of Time To File a Return
Regulations contain in Treasury
The disposition or cessation of
and/or Pay U.S. Estate (and
Decision 9436; 2009-1 CB 268, estate
qualified use was before the death of
Generation-Skipping Transfer) Taxes, to
tax return preparers, who prepare any
the qualified heir and
apply for an automatic extension of time
return or claim for refund which reflects
The disposition or cessation was
to file. Check the “Form 706-A” box in
an understatement of tax liability due to
within 10 years after the decedent's
Part II of Form 4768.
willful or reckless conduct, are subject
death. (But see Two-Year Grace
Make the check or money order
to a penalty of $5,000 or 75% of the
payable to the “United States Treasury”
income derived (or income to be
Nov 08, 2016
Cat. No. 10142D
Instructions for Form 706-A
Department of the Treasury
Internal Revenue Service
(Rev. September 2016)
United States Additional Estate Tax Return
( For use with Form 706-A (Rev September 2013))
To report dispositions or cessations of qualified use under section 2032A of the Internal Revenue Code
and write “Form 706-A” and the qualified
derived), whichever is greater, for the
Section references are to the Internal Revenue
Code unless otherwise noted.
heir's social security number on the
preparation of each such return. See
check or money order.
section 6694, T.D. 9436; 2009-3 I.R.B.
268, Notice 2008-11, 2008-3 I.R.B. 279;
If you are making an election to
Future Developments
Notice 2008-13, 2008-3 I.R.B. 282; and
increase basis, see Basis on page 2 for
Notice 2008-46, 2008-18 I.R.B. 868 for
For the latest information about
information on paying interest.
more details.
developments related to Form 706 and
Where To File
its instructions, such as legislation
Definitions
enacted after they were published, go to
File Form 706-A at the following
www.irs.gov/form706-A.
Specially valued property. The term
address.
“specially valued property” means farm
General Instructions
Department of the Treasury
or closely held business property that
Internal Revenue Service Center
the executor elected to value at actual
Purpose of Form
Cincinnati, OH 45999
use rather than fair market value (FMV)
(defined on page 3). The executor
An heir must use Form 706-A to report
Statute of Limitations
makes the election on Form 706, United
the additional estate tax imposed by
States Estate (and Generation-Skipping
section 2032A(c) for an early disposition
The additional estate tax may be
Transfer) Tax Return, filed for the
of specially valued property or for an
assessed until 3 years after the IRS
decedent. Specially valued property
early cessation of a qualified use of
receives notice that the qualified heir
refers to the qualified real property
specially valued property.
disposed of the specially valued
described in section 2032A and
property or ceased to use it for the
The recapture tax is limited to the tax
includes qualified real property owned
qualified use.
savings attributable to the property
indirectly, such as interests in certain
actually disposed of (or for which
However, if the property was
partnerships, corporations, and trusts as
qualified use ceased) rather than to the
disposed of in an involuntary conversion
described in section 2032A.
tax savings attributable to all the
or in an exchange, the tax may be
If special valuation was elected on
specially valued property received by
assessed up to 3 years after the IRS
Form 706, each qualified heir consented
the heir.
receives notice that the property was
in writing to his or her personal liability
replaced or will not be replaced. See
Who Must File
for the additional estate tax attributable
section 2032A(f) for details.
to his or her interest in the specially
The qualified heir must file Form 706-A
valued property.
Lien
if there was any taxable event (see
Qualified heir. The term “qualified
Taxable Events later) with respect to the
If the estate elected special-use
heir” means, for any property, a member
specially valued property even if no tax
valuation, section 6324B establishes a
of the decedent's family who acquired
is ultimately due. Further, the qualified
special lien against the specially valued
the property (or to whom the property
heir must file Form 706-A if there was
property equal to the adjusted tax
passes) from the decedent. If a qualified
any involuntary conversion or exchange
difference attributable to the special-use
heir disposes of any interest in qualified
of the specially valued property even if
valuation.
real property to any member of his or
the conversion or exchange is
Penalties
her family, that member shall thereafter
nontaxable.
be treated as the qualified heir for the
When To File and Pay
Return preparer. The Small Business
interest.
and Work Opportunity Tax Act of 2007
File Form 706-A and pay any additional
Taxable Events
(Act) extends the application of return
taxes due within 6 months after the
preparer penalties to preparers of estate
The qualified heir causes a taxable
taxable disposition or cessation of the
tax returns. Under section 6694, as
event by disposing of any interest in the
qualified use unless an extension of
amended by the Act, and the transitional
specially valued property or ceasing to
time has been granted.
relief provided by Notice 2007-54,
use the specially valued property for its
Use Form 4768, Application for
2007-27 I.R.B. 12, and the final
qualified use if:
Extension of Time To File a Return
Regulations contain in Treasury
The disposition or cessation of
and/or Pay U.S. Estate (and
Decision 9436; 2009-1 CB 268, estate
qualified use was before the death of
Generation-Skipping Transfer) Taxes, to
tax return preparers, who prepare any
the qualified heir and
apply for an automatic extension of time
return or claim for refund which reflects
The disposition or cessation was
to file. Check the “Form 706-A” box in
an understatement of tax liability due to
within 10 years after the decedent's
Part II of Form 4768.
willful or reckless conduct, are subject
death. (But see Two-Year Grace
Make the check or money order
to a penalty of $5,000 or 75% of the
payable to the “United States Treasury”
income derived (or income to be
Nov 08, 2016
Cat. No. 10142D
Period—Commencement Date on
1. Neither the decedent nor any
Required activities for material par-
page 3.)
member of the decedent's family
ticipation. See the Instructions for
materially participated in the operation
Form 706.
Only one additional estate tax will be
of the farm or other business (while the
imposed with respect to any one part of
Basis
decedent held the property) and
specially valued property. For example,
2. Neither the qualified heir nor any
See section 1014(a) for the basis of
if additional estate tax is imposed for
member of the qualified heir's family
property acquired from a decedent.
early cessation of a qualified use, a
materially participated in the operation
second additional estate tax will not be
Election to increase basis. A
of the farm or other business (while the
imposed for a subsequent early
qualified heir may elect to increase the
heir held the property).
disposition of the same part of the
basis of specially valued property when
specially valued property.
If the decedent was retired or
a taxable event (as defined on page 1)
disabled before death, there are special
occurs. If this election is made, the
Disposition to family member. A
rules for applying the 8-year period to
basis of the property shall increase to
disposition of an interest in property to a
paragraph (1) above. See section
the excess of the FMV amount on the
family member of the qualified heir is a
2032A(b)(4) and the Instructions for
decedent's date of death (or alternate
taxable event that must be reported on
Form 706.
valuation date, if applicable) over the
Form 706-A. If the transferee enters into
value amount determined under section
an agreement to be personally liable for
Member of family. The term “member
2032A. Once the election is made, it is
any additional tax under section
of the family” includes only:
irrevocable.
2032A(c), the disposition is nontaxable
An ancestor (parent, grandparent,
and you should enter it on Schedule C.
etc.) of the individual (where individual
To make the election, the qualified
If the family member does not enter
refers to either the decedent or a
heir must:
into the agreement, the disposition is
qualified heir);
Check the box on line 7 of Part I,
taxable and you should enter it on
The spouse of the individual;
Enter on line 20 of Part II the amount
Schedule A.
A lineal descendant (child, stepchild,
of interest being paid on the additional
grandchild, etc.) of the individual, the
estate tax due, and
Disposition of timber. If the executor
File with Form 706-A, a statement
individual's spouse, or a parent of the
made a qualified woodlands election
that:
individual; or
(section 2032A(e)(13)(A)), the
The spouse, widow, or widower of
a. Contains the name, address, and
disposition or severing of timber from
any lineal descendant described above.
taxpayer identification number of the
the woodland is a disposition of a
qualified heir and of the estate;
A legally adopted child of an
portion of the interest in the property.
b. Identifies the election as the
individual is treated as a child of that
The disposition of a right to sever is
election under section 1016(c); and
individual by blood.
treated as a disposition of the standing
c. Specifies the property with
timber.
Period of material participation.
respect to which the election is
The additional estate tax on this
To determine whether the material
made.
disposition is the amount equal to the
participation requirement is satisfied,
A qualified heir who makes this
lesser of:
include periods during which the
election must pay interest on the
The amount realized on the
decedent's estate held the property.
additional estate tax calculated from the
disposition (or, if other than a sale or
If a qualified heir dies before the
date that is 9 months after the date of
exchange at arm's length, the FMV of
required period has passed, any
the decedent's death to the date of the
the interest disposed of) or
material participation requirement ends
payment of the additional estate tax.
The amount of additional estate tax
for that heir's portion of the property,
that would have been imposed if the
provided the heir received a separate or
Two-Year Grace
entire interest of the qualified heir in the
other undivided interest from the
Period—Commencement
qualified woodland had been disposed
decedent.
of, minus any additional estate tax
Date
If qualified heirs receive successive
imposed on all earlier transactions
interests in specially valued property
For the two years immediately following
involving the woodland.
(for example, a life estate and
the date of the decedent's death, the
Cessation of qualified use. The
remainder interests), the material
failure by the qualified heir to begin
specially valued real property must be
participation requirement does not end
using the property in a qualified use will
used as a farm for farming purposes, or
for any part of the property until the later
not be considered a cessation of
used in a trade or business other than
of the expiration of the recapture period
qualified use and therefore will not
the trade or business of farming. For
or the death of the last qualified heir.
trigger the additional estate tax. The
more details, see the Instructions for
date on which the qualified heir begins
In determining whether the required
Form 706.
to use the property in a qualified use is
participation has occurred, disregard
the commencement date.
The qualified use ceases if the
brief periods (30 days or less) during
specially valued real property is not
which there was no material
The 10-year recapture period is
used for the qualified use described
participation. But you may disregard
extended by the period after the
earlier. Use of the property as a farm or
these periods only if they were both
decedent's death and before the
other business is also considered to
preceded and followed by substantial
commencement date.
cease if, during any 8-year period that
periods (more than 120 days) in which
ends after the decedent's death, there
there was uninterrupted material
For example, if the decedent died
were periods totaling more than 3 years
participation.
February 28, 2011, and the
during which:
commencement date is August 1, 2012,
-2-
Schedule B. Involuntary
the recapture period would begin
Column C. Report in column C the
August 1, 2012, and end July 31, 2022.
Conversions or
date that the qualified heir disposed of
the specially valued property or
Exchanges
How To Complete Form
discontinued the qualified use.
706-A
Involuntary conversions of qualified real
Column D. If the qualified heir
property (under the rules of section
You may file Form 706-A for only one
disposed of the specially valued
1033) and exchanges of qualified real
qualified heir. If a disposition, cessation,
property in an arm's length transaction,
property (under the rules of section
involuntary conversion, or exchange
report in column D the amount realized.
1031) are treated similarly when
involves more than one qualified heir,
computing the additional estate tax on
Arm's length transaction. An arm's
each heir must file a separate Form
Form 706-A.
length transaction is a transaction where
706-A.
there is no bargain or gift element for
The rules later apply to all qualified
Complete Form 706-A in this order:
affection or other reasons.
heirs, whether or not they made an
1. Part I,
election, for involuntary conversions and
Amount realized. The amount
exchanges occurring after 1981.
2. Schedules A and B,
realized is the sum of the money
received plus the FMV of property (other
3. Part II,
If you are reporting an involuntary
than money) received. For the real
conversion or exchange, you may not
4. Schedule C.
property taxes that must be taken into
use the same Form 706-A to report any
account, see section 1001(b).
Note. The qualified heir must sign the
cessations or other dispositions that are
return.
If the qualified heir owned only a part
not involuntary conversions or
of the specially valued property, report
exchanges. Use a separate Form 706-A
Specific Instructions
in column D the pro rata share of the
for the cessations or other dispositions.
amount realized that is allocable to the
You may report conversions and
part owned by the qualified heir.
Valuation
exchanges together on the same return.
If the specially valued property is
When computing the amounts to enter
Nontaxable Involuntary
disposed of by the qualified heir in other
on Form 706-A, use the same values
Conversions or Exchanges
than an arm's length transaction, or if
and estate tax that the executor
the qualified use is discontinued by the
If the qualified heir reinvests all of the
reported on the Form 706 filed for the
qualified heir, report in column D the
involuntary conversion proceeds in
decedent. However, if the IRS has
FMV of the specially valued property as
qualified replacement property or if the
completed the audit of the estate tax
of the date of disposition or cessation of
qualified heir exchanges qualified real
return, use the agreed values and tax
qualified use.
property solely for qualified exchange
rather than the reported values and tax.
property, then there is no additional
Fair market value. Fair market
Schedule A. Disposition of
estate tax.
value (FMV) is the price at which the
Specially Valued Property
property would change hands between
You should complete Form 706-A,
a willing buyer and a willing seller,
or Cessation of Qualified
even though there is no tax, to notify the
neither being under any compulsion to
IRS that the involuntary conversion or
Use
buy or to sell and both having
exchange took place. However, you
reasonable knowledge of relevant facts.
On Schedule A, list every specially
must complete only Part I, Schedule B,
valued property interest that the
For additional information and
and Schedule A. Write “nontaxable” on
qualified heir disposed of or
examples, see Regulations section
line 19 of Part II.
discontinued use of since the date of the
20.2031-1(b). If the qualified heir owned
Partially Taxable Involuntary
decedent's death and for which a Form
only a part of the specially valued
Conversions or Exchanges
706-A has not been previously filed. Do
property, report in column D the pro rata
not list any interests that have already
share of the FMV allocable to the part
If the cost of the qualified replacement
been reported on Schedule A or B of a
owned by the qualified heir.
property is less than the amount
previously filed Form 706-A. In general,
realized in the involuntary conversion or
Column E. Report in column E the
do not list property interests disposed of
if other property in addition to qualified
special-use value at the date of the
to family members of the qualified heir.
exchange property is received in the
decedent's death (or alternate valuation
These interests should be listed on
exchange, the conversion or exchange
date) of the specially valued property
Schedule C.
is partially taxable. You should complete
that passed from the decedent to the
all of Form 706-A and determine the tax
Column A. Number and list the
qualified heir who disposed of the
using Part II.
property interests in chronological order
property or discontinued the qualified
of disposition or cessation.
use. Use the same special-use value
List on Schedule A all specially
that the executor reported on the Form
valued property that the qualified heir
Column B. Use the same description in
706 filed for the decedent's estate. If the
disposed of or discontinued use of,
column B that the executor used for the
IRS has completed the audit of the
regardless of whether he or she
specially valued property on the Form
estate tax return, use the agreed value
received replacement or exchange
706 filed for the decedent. Please
rather than the reported value. If the
property for it. List on Schedule B only
include in column B the schedule and
qualified heir owned only a part of the
the replacement or exchange property
item number where the specially valued
specially valued property, report in
the qualified heir actually received.
property was reported on the Form 706
column E the pro rata share of the
filed for the decedent's estate.
special-use value allocable to the part
owned by the qualified heir.
-3-
Paid Preparer
Qualified Replacement or
Line 3a
Authorization
Exchange Property
Enter the amount of the estate tax for
the decedent's estate that is
Qualified replacement property means
If you want to allow the IRS to discuss
recomputed using FMV at the estate tax
any real property that is to be used for
the tax return with the paid preparer who
valuation date rather than actual use
the qualified use and that:
signed it, check the “Yes” box in the
value. Attach a schedule showing the
Was acquired in an exchange that
signature area of the return. This
recomputed estate tax.
qualified under section 1031,
authorization applies only to the
Was purchased by the qualified heir
individual whose signature appears in
Schedule C. Dispositions
within the time specified by section
the Paid Preparer Use Only section of
to Family Members of the
1033 to replace the qualified property,
the return. It does not apply to the firm, if
or
Qualified Heir
any, shown in that section. If the “Yes”
Is real property into which the
box is checked, you are authorizing the
qualified real property has been
Agreement by transferee. You may
IRS to call the paid preparer to answer
converted.
enter a disposition to a family member
any questions that may arise during the
of the qualified heir on Schedule C only
processing of its return. You are also
Qualified exchange property means
if you file this Form 706-A on time
authorizing the paid preparer to:
any real property that is to be used for
(including extensions) and attach an
Give the IRS any information that is
the same qualified use that the property
agreement by the transferee to be
missing from your return,
for which it was exchanged was used.
personally liable for any additional
Call the IRS for information about the
estate tax under section 2032A(c) on
processing of your return or the status of
The period of the decedent's or
the interest received. For a format of the
any refund or payment(s), and
family member's ownership, qualified
agreement, see Form 706,
Respond to certain IRS notices that
use, or material participation with
Schedule A-1.
you may have shared with the preparer
respect to replaced or exchanged
about math errors, offsets, and return
If you are not filing this Form 706-A
property is treated as the period of
preparation.
on time, or if the transferee does not
ownership, qualified use, or material
The notices will not be sent to the
enter into the agreement, you must
participation with respect to the qualified
preparer. You are not authorizing the
enter the disposition(s) on Schedule A
replacement or exchange property. This
paid preparer to receive any refund
instead of Schedule C.
applies only to that part of the FMV of
check, bind you to anything (including
the replacement or exchange property
How To Complete
any additional tax liability), or otherwise
(at the date of acquisition) that does not
Schedule C
represent you before the IRS. If you
exceed the FMV of the replaced or
want to expand the paid preparer’s
See the instructions for completing
exchanged property (at the date of
authorization, see Pub. 947, Practice
columns A, B, and C of Schedule A on
disposition).
Before the IRS and Power of Attorney.
page 3.
However, the authorization will
Note. The 10-year recapture period is
Signature(s)
automatically end no later than the due
extended under certain circumstances.
date (excluding extensions) for filing the
See Two-Year Grace
Form 706-A must be signed. The
tax return. If you want to revoke the
Period—Commencement Date earlier.
taxpayer (or person filing on his or her
authorization before it ends, see Pub.
behalf) must verify and sign the
How To Complete
947.
declaration on page 1 under penalties of
Schedule B
perjury. The taxpayer may use Form
Privacy Act and Paperwork Reduc-
2848, Power of Attorney and
Column A. Make one entry for each
tion Act Notice. We ask for the
Declaration of Representative, to
item of qualified replacement or
information on this form to carry out the
authorize another person to act for him
exchange property.
Internal Revenue laws of the United
or her before the Internal Revenue
States. We need it to figure and collect
Column B. Describe the qualified
Service.
the right amount of tax. Subtitle B,
replacement property with enough detail
Estate and Gift Taxes, of the Internal
Generally, anyone who is paid to
so that the IRS can locate and value it.
Revenue Code, imposes a tax in some
prepare the return must sign the return
For more information, see the
cases on qualified heirs who dispose of
in the space provided and fill in the Paid
instructions to Schedule A of Form 706.
property valued under special valuation
Preparer's Use Only area. See section
Column C. For an involuntary
rules. This form is used to determine the
7701(a)(36)(B) for exceptions.
conversion, enter the cost of the
amount of the taxes that you owe.
In addition to signing and completing
replacement property. For an exchange,
Section 6011 requires you to provide
the required information, the paid
enter the FMV of the replacement
the requested information if the tax is
preparer must give a copy of the
property.
applicable to you. Section 6109 requires
completed return to the taxpayer.
you to provide your identifying number.
Part II—Tax Computation
Note. A paid preparer may sign original
Generally, tax returns and return
Line 2
or amended returns by rubber stamp,
information are confidential, as required
mechanical device, or computer
by section 6103. However, section 6103
Enter the total value at the estate tax
software program.
allows or requires the Internal Revenue
valuation date of all specially valued
Service to disclose or give such
property that the executor elected, on
information shown on your Form 706-A
the Form 706 filed for the decedent's
to the Department of Justice to enforce
estate, to value at actual use rather than
the tax laws, both civil and criminal, and
FMV.
-4-
to cities, states, the District of Columbia,
may become material in the
If you have comments concerning the
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in administering their tax laws. We may
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or the form
2 hr., 11 min.
. . . . . . . .
Washington, DC 20224
information requested on a form that is
Preparing the form
1 hr., 39 min.
. . . .
subject to the Paperwork Reduction Act
Copying, assembling,
Do not send the tax form to this office.
unless the form displays a valid OMB
and sending the form
Instead, see Where To File.
control number. Books or records
to the IRS
1 hr., 3 min.
. . . . . . . . .
relating to a form or its instructions must
be retained as long as their contents
-5-

Download Instructions for IRS Form 706-a - United States Additional Estate Tax Return

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