Instructions for Form 706 - Notices
This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
Privacy Act and Paperwork Reduction Act Notice.
We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give
us the information.
We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax.
Section 6109 requires
return preparers to provide their identifying numbers on the return.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless
the form displays a valid
OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may
become material in the
administration of any Internal Revenue law. Generally, tax returns and return information are confidential as required by
section 6103. However,
section 6103 allows or requires the Internal Revenue Service to disclose or give such information shown on your Form 706 to
the Department of Justice
to enforce the tax laws, both civil and criminal, and to cities, states, the District of Columbia, U.S. commonwealths or possessions,
and certain
foreign governments for use in administering their tax laws. We may also disclose this information to other countries under
a tax treaty, to federal
and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat
terrorism.
The time needed to complete and file this form and related schedules will vary depending on individual circumstances. The
estimated average times
are:
| Form |
Recordkeeping |
Learning about the law or the form |
Preparing the form |
Copying, assembling, and sending the form to the IRS |
|
706
|
1 hr., 25 min.
|
1 hr., 50 min.
|
3 hr., 42min.
|
48 min.
|
|
|
Schedule A
|
- - - -
|
15 min.
|
12 min.
|
20 min.
|
|
|
Schedule A-1
|
33 min.
|
31 min.
|
1 hr., 15 min.
|
1 hr., 3 min.
|
|
|
Schedule B
|
19 min.
|
9 min.
|
16 min.
|
20 min.
|
|
|
Schedule C
|
19 min.
|
1 min.
|
13 min.
|
20 min.
|
|
|
Schedule D
|
6 min.
|
6 min.
|
13 min.
|
20 min.
|
|
|
Schedule E
|
39 min.
|
6 min.
|
36 min.
|
20 min.
|
|
|
Schedule F
|
26 min.
|
8 min.
|
18 min.
|
20 min.
|
|
|
Schedule G
|
26 min.
|
21 min.
|
12 min.
|
13 min.
|
|
|
Schedule H
|
26 min.
|
6 min.
|
12 min.
|
13 min.
|
|
|
Schedule I
|
13 min.
|
30 min.
|
15 min.
|
20 min.
|
|
|
Schedule J
|
26 min.
|
6 min.
|
16 min.
|
20 min.
|
|
|
Schedule K
|
13 min.
|
9 min.
|
18 min.
|
20 min.
|
|
|
Schedule L
|
13 min.
|
4 min.
|
15 min.
|
20 min.
|
|
|
Schedule M
|
13 min.
|
34 min.
|
25 min.
|
20 min.
|
|
|
Schedule O
|
19 min.
|
12 min.
|
21 min.
|
20 min.
|
|
|
Schedule P
|
6 min.
|
15 min.
|
18 min.
|
13 min.
|
|
|
Schedule Q
|
- - - -
|
12 min.
|
15 min.
|
13 min.
|
|
|
Worksheet for Schedule Q
|
6 min.
|
6 min.
|
58 min.
|
20 min.
|
|
|
Schedule R
|
19 min.
|
45 min.
|
1 hr., 10 min.
|
48 min.
|
|
|
Schedule R-1
|
6 min.
|
46 min.
|
35 min.
|
20 min.
|
|
|
Schedule U
|
19 min.
|
26 min.
|
29 min.
|
20 min.
|
|
|
Continuation Schedule
|
19 min.
|
1 min.
|
13 min.
|
20 min.
|
|
If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would
be happy to
hear from you. You can write to the Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111
Constitution Ave. NW,
IR-6406, Washington, DC 20224. Do not send the tax form to this address. Instead, see Where To File on page 2.
