2003 Tax Help Archives  
Instructions for Form 706 2003 Tax Year

Index

This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

A

Address, executor, Line 6b—Executor's Address
Alternate valuation, Line 1—Alternate Valuation
Amending Form 706, H. Amending Form 706
Annuities, Instructions for Schedule I. Annuities
Applicable credit amount, Line 9—Unified Credit (applicable credit amount)
Authorization, Authorization

C

Changes to note, Changes To Note
Close corporations, Line 10—Partnership Interests and Stock in Close Corporations
Conservation purpose, Conservation purpose.
Continuation Schedule (see Continuation Schedule on Form 706)
Credit for federal gift taxes, Line 15—Credit for Federal Gift Taxes
Credit for foreign death taxes, Instructions for Schedule P. Credit for Foreign Death Taxes
Credit for state death taxes, Line 13—Credit for State Death Taxes
Credit for tax on prior transfers, Instructions for Schedule Q. Credit for Tax on Prior Transfers

D

Death certificate, I. Supplemental Documents
Debts of the decedent, Debts of the Decedent
Debts, mortgages and liens, Instructions for Schedule K. Debts of the Decedent and Mortgages and Liens
Deductions, Deductions
Direct skips, Determining Which Transfers Are Direct Skips
Disclaimer, qualified, Line 2—Qualified Disclaimer
Documents, supplemental, I. Supplemental Documents

F

Forms and publications, obtaining, L. Obtaining Forms and Publications To File or Use

M

Marital deduction computation, transitional, Line 14—Transitional Marital Deduction Computation
Material participation, Material Participation, Material Participation
Member of family, Qualified heir., Member of Family
Mortgages and liens, Mortgages and Liens

Q

Qualified conservation easement exclusion, Schedule U. Qualified Conservation Easement Exclusion
Qualified family-owned business interest deduction (QFOBI), Schedule T. Qualified Family-Owned Business Interest Deduction
Qualified heir, Qualified heir., Qualified Heir
Qualified real property, Qualified Real Property

R

Real property interest, qualified, Qualified real property interest.
Real property, qualified, Qualified Real Property
Recapitulation, Instructions for Part 5. Recapitulation (Page 3 of Form 706)
Residents of U. S. Possessions, Residents of U. S. Possessions
Rounding off to whole dollars, J. Rounding Off to Whole Dollars

S

Schedule A Real Estate (see reverse side of Sch. A on Form 706)
Schedule A-1 Section 2032A Valuation (see Sch. A-1 on Form 706)
Schedule B Stocks and Bonds, Instructions for Schedule B. Stocks and Bonds
Schedule C Mortgages, notes, and cash (see reverse side of Sch. C on Form 706)
Schedule D Insurance (see reverse side of Sch. D on Form 706)
Schedule E Jointly owned property (see reverse side of Sch. E on Form 706)
Schedule F. Other miscellaneous property (see reverse side of Sch. F on Form 706)
Schedule G Transfers during decedent's life, Instructions for Schedule G. Transfers During Decedent's Life
Schedule G, how to complete, How To Complete Schedule G
Schedule H Powers of appointment, Instructions for Schedule H. Powers of Appointment
Schedule I Annuities, Instructions for Schedule I. Annuities
Schedule I, how to complete, How To Complete Schedule I
Schedule J Expenses (see reverse side of Sch. J on Form 706)
Schedule K Debts, Instructions for Schedule K. Debts of the Decedent and Mortgages and Liens
Schedule L Losses, expenses during administration, Instructions for Schedule L. Net Losses During Administration and Expenses Incurred in Administering Property Not Subject to Claims
Schedule M (Marital deduction) (see instructions in the Form 706, itself)
Schedule O Gifts and bequests, Instructions for Schedule O. Charitable, Public, and Similar Gifts and Bequests
Schedule P Foreign death taxes, Instructions for Schedule P. Credit for Foreign Death Taxes
Schedule Q Prior transfers, credit for, Instructions for Schedule Q. Credit for Tax on Prior Transfers
Schedule R and R-1 Generation-skipping transfer tax, Instructions for Schedules R and R-1. Generation-Skipping Transfer Tax
Schedule R, how to complete, How To Complete Schedules R and R-1, How To Complete Schedule R
Schedule R-1, how to complete, How To Complete Schedules R and R-1, How To Complete Schedule R-1
Schedule T Qualified family-owned business interest deduction, Schedule T. Qualified Family-Owned Business Interest Deduction
Schedule U Qualified conservation easement exclusion, Schedule U. Qualified Conservation Easement Exclusion
Schedules R and R-1, direct skips, Dividing Direct Skips Between Schedules R and R-1
Section 2032A, Line 2—Special Use Valuation of Section 2032A, Schedule A-1. Section 2032A Valuation
Section 2035(a) transfers, Instructions for Schedule G. Transfers During Decedent's Life
Section 2036 transfers, Instructions for Schedule G. Transfers During Decedent's Life
Section 2037 transfers, Instructions for Schedule G. Transfers During Decedent's Life
Section 2038 transfers, Instructions for Schedule G. Transfers During Decedent's Life
Signature and verification, G. Signature and Verification
Social security number, Line 2, Line 6c—Executor's Social Security Number
Special use valuation of Section 2032A, Line 2—Special Use Valuation of Section 2032A
Specific Instructions, Specific Instructions
Stocks, Instructions for Schedule B. Stocks and Bonds

V

Valuation methods, Valuation Methods
Valuation rules, transfers, Special Valuation Rules for Certain Lifetime Transfers

W

When To File, D. When To File
Where To File, E. Where To File File Form 706 at the Internal Revenue Service Center listed below.
Which Estates Must File, B. Which Estates Must File
Worksheet for Schedule Q, How To Compute the Credit
Worksheet TG-Taxable Gifts Reconciliation, Lines 4 and 7
Worksheet, inclusion ratio for trust, Line 9, column E—trust's inclusion ratio.

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