Form 706-A - United States Additional Estate Tax Return - 2013
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4706-A
United States Additional Estate Tax Return
Form
To report dispositions or cessations of qualified use under
OMB No. 1545-0016
(Rev. September 2013)
section 2032A of the Internal Revenue Code.
Department of the Treasury
Information about Form 706A and its instructions is at
▶
Internal Revenue Service
Part I
General Information
1a Name of qualified heir
2 Heir’s social security number
1b Address of qualified heir (number and street, including apt. no., or P.O. box)
3 Commencement date (see instructions)
1c City, town or post office, state, and ZIP code
4 Decedent’s name reported on Form 706
5 Decedent’s social security number 6 Date of death
7 Check here if you are making an election under section 1016(c) to increase the basis of specially valued property. Attach the statement described
on page 2 of the instructions
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Part II
Tax Computation (First complete Schedules A and B. See instructions.)
1
Value at date of death (or alternate valuation date) of all specially valued property that passed from
decedent to qualified heir:
a Without section 2032A election
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1a
b With section 2032A election .
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1b
c Balance. Subtract line 1b from line 1a
1c
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2
Value at date of death (or alternate valuation date) of all specially valued property in decedent’s estate:
a Without section 2032A election
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2a
b With section 2032A election .
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2b
c Balance. Subtract line 2b from line 2a
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2c
3
Decedent’s estate tax:
a Recomputed without section 2032A election (attach computation) .
3a
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b Reported on Form 706 with section 2032A election .
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3b
c Balance. Subtract line 3b from line 3a
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3c
4
Divide line 1c by line 2c and enter the result as a percentage .
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4
%
5
Total estate tax saved. Multiply line 3c by percentage on line 4 .
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5
6
Value, without section 2032A election, at date of death (or alternate
valuation date) of specially valued property shown on Schedule A of
this Form 706-A .
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6
7
Divide line 6 by line 1a and enter the result as a percentage
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7
%
8
Multiply line 5 by percentage on line 7
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8
9
9
Total estate tax recaptured on previous Form(s) 706-A (attach copies of 706-A) .
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10
10
Remaining estate tax savings. Subtract line 9 from line 5. (do not enter less than zero)
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11
Enter the lesser of line 8 or line 10 .
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11
12
Enter the total of column D, Schedule A, page 2 .
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12
13
Enter the total of column E, Schedule A, page 2 .
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13
14
Balance. Subtract line 13 from line 12 (But enter the line 12 amount in the case of a disposition of
standing timber on qualified woodland) .
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14
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15
Enter the lesser of line 11 or line 14
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If you completed Schedule B, complete lines 16–19. If you did not complete Schedule B, skip lines 16–18 and enter the amount from line 15 on line 19.
16
Enter the total cost (or fair market value (FMV)) from Schedule B .
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16
17
Divide line 16 by line 12 and enter the result as a percentage. (do not enter more than 100%) .
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17
%
18
18
Multiply line 15 by percentage on line 17
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19
Additional estate tax. Subtract line 18 from line 15. (do not enter less than zero) .
19
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20
Enter section 1016(c) interest (where applicable) .
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20
Under penalties of perjury, I declare that I have examined this return, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer
(other than taxpayer) is based on all information of which preparer has any knowledge.
Sign
Signature of executor
Date
Here
May the IRS discuss this return with the preparer shown
Signature of executor
below (see instructions)?
Yes
No
Print/Type preparer’s name
PTIN
Preparer’s signature
Date
Paid
Check
if
self-employed
Preparer
Firm’s name
Firm's EIN
Use Only
▶
▶
Firm’s address
Phone no.
▶
706-A
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.
Form
(Rev. 9-2013)
Cat. No. 10141S
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