Form 706 Fillable United States Estate (and Generation-Skipping Transfer) Tax Return
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)

123 ) 11 Attach copies of relevant pleadings or other documents Basis of the claim or other description of the pending claim or Each separate claim or expense requires a separate Schedule PC (or Form 843 if not filed with Form 706) Establish an EFTPS account by visiting www eftps gov or calling 1 800 555 4477 Estate of a citizen or resident of the United States (see instructions) To be filed for For jointly owned property that must be disclosed on Schedule E see instructions Funds must be submitted through the Electronic Federal Tax Payment System (EFTPS) If you elect section 2032A valuation you must complete Schedule A and Schedule A 1 Information about Form 706 and its separate instructions is at www irs gov/form706 Is attached to this return when it is filed Is signed by each qualified heir with an interest in the specially valued property and Make it payable to "United States Treasury " Name or names of the claimant(s) Other acts (specify) Real estate that is included in the gross estate under section 2041 should be shown on Schedule H Real estate that is included in the gross estate under sections 2035 2036 2037 or 2038 should be shown on Schedule G Real estate that is part of a sole proprietorship should be shown on Schedule F Reasons and contingencies delaying resolution Schedule PC can be used by the estate of a decedent dying after 2011 Schedule PC can be used to file a protective claim for refund and once the claim or expense becomes deductible Schedule PC can Schedule PC must be filed in duplicate (two copies) for each separate claim or expense Schedule PC must be filed with Form 706 and cannot be filed separately (To file a protective claim for refund or notify the IRS that a Signature of executor Status of contested matters Subtotal from Col B below left The agreement is executed by each one of the qualified heirs and The agreement is included with the estate tax return when the estate tax return is filed The amount of the check or money order should be the amount on line 6 of Schedule R 1 Timely filing a protective claim for refund preserves the estate's right to claim a refund based on the amount of an unresolved claim To be considered timely payments made through EFTPS must be completed no later than To be used for decedents dying after December 31 2011 File 2 copies of this schedule with To execute closing agreements under section 7121 To execute waivers (including offers of waivers) of restrictions on assessment or collection of deficiencies in tax and waivers of To furnish the Internal Revenue Service with any requested information concerning the property; To notify the Internal Revenue Service of any disposition or cessation of qualified use of any part of the property; To receive but not to endorse and collect checks in payment of any refund of Internal Revenue taxes penalties or interest; To receive confidential information on all matters relating to continued qualification under section 2032A of the specially valued real Write "GST Tax" and the trust's EIN on the check or money order (: 1) Unchecked (: 1) Unchecked (: 1) Unchecked (: 1) Unchecked (: 2) Unchecked (: 2) Unchecked (: 3) Unchecked (: 4) Unchecked (: 5) Unchecked (: No) Unchecked (: No) Unchecked (: No) Unchecked (: No) Unchecked (: No) Unchecked (: No) Unchecked (: No) Unchecked (: No) Unchecked (: No) Unchecked (: No) Unchecked (: No) Unchecked (: No) Unchecked (: No) Unchecked (: No) Unchecked (: No) Unchecked (: No) Unchecked (: No) Unchecked (: No) Unchecked (: No) Unchecked (: No) Unchecked (: No) Unchecked (: No) Unchecked (: No) Unchecked (: No) Unchecked (: No) Unchecked (: No) Unchecked (: Yes) Unchecked (: Yes) Unchecked (: Yes) Unchecked (: Yes) Unchecked (: Yes) Unchecked (: Yes) Unchecked (: Yes) Unchecked (: Yes) Unchecked (: Yes) Unchecked (: Yes) Unchecked (: Yes) Unchecked (: Yes) Unchecked (: Yes) Unchecked (: Yes) Unchecked (: Yes) Unchecked (: Yes) Unchecked (: Yes) Unchecked (: Yes) Unchecked (: Yes) Unchecked (: Yes) Unchecked (: Yes) Unchecked (: Yes) Unchecked (: Yes) Unchecked (: Yes) Unchecked (: Yes) Unchecked (: Yes) Unchecked (1) Protective Claim for Refund; (2) Partial Claim for Refund; or (3) Full and Final Claim (a)(7)(ii) for more information If you are not required to report the value of an asset identify the property but make no entries in the last four (a)(7)(ii) for more information If you are not required to report the value of an asset identify the property but make no entries in the last three (a)(7)(ii) for more information If you are not required to report the value of an asset identify the property but make no entries in the last three (a)(7)(ii) for more information If you are not required to report the value of an asset identify the property but make no entries in the last three (a)(7)(ii) for more information If you are not required to report the value of an asset identify the property but make no entries in the last three (a)(7)(ii) for more information If you are not required to report the value of an asset identify the property but make no entry in the last (All amounts and values must be entered in United States money ) (b) or (c) for the identified (b)(3)(B) adjustment) (b)(3)(B) adjustment) (checkbox) Unchecked (checkbox) Unchecked (checkbox) Unchecked (checkbox) Unchecked (checkbox) Unchecked (continued on next page) (dates of death after (enter as mm/dd/yy) (Enter letter of schedule you are continuing ) (for each column enter amount from line 1 or 2 (For jointly owned property that must be disclosed on Schedule E see instructions ) (For jointly owned property that must be disclosed on Schedule E see instructions ) (Form 706) (GST) tax imposed on a direct skip from a trust which you the trustee of the trust must pay (If more space is needed attach the continuation schedule from the end of this package or additional statements of the same size ) (If more space is needed attach the continuation schedule from the end of this package or additional statements of the same size ) (If more space is needed attach the continuation schedule from the end of this package or additional statements of the same size ) (If more space is needed attach the continuation schedule from the end of this package or additional statements of the same size ) (If more space is needed attach the continuation schedule from the end of this package or additional statements of the same size ) (If more space is needed attach the continuation schedule from the end of this package or additional statements of the same size ) (If more space is needed attach the continuation schedule from the end of this package or additional statements of the same size ) (If you elect section 2032A valuation you must complete Schedule E and Schedule A 1 ) (If you elect section 2032A valuation you must complete Schedule F and Schedule A 1 ) (If you elect section 2032A valuation you must complete Schedule G and Schedule A 1 ) (If you elect section 2032A valuation you must complete Schedule H and Schedule A 1 ) (Include 5 and 5 lapsing powers (section 2041(b)(2)) held by the decedent ) (Indicate whether estimated agreed upon or paid ) (Insert title of treaty or statute) (line 7 line 8) line 35 for each column) (Name of country) (Name of death tax or taxes) (Note Do not deduct losses claimed on a federal income tax return ) (Please indicate) (Rev 8 2013) (Rev August 2013) (Rev August 2013) (Sch B E or (see instructions) (subtract col E (subtract line 9D from line 8) You must attach special use allocation statement (see instructions) 10 (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) 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its provisions 1 Did any property pass to the surviving spouse as a result of a qualified disclaimer? 1 1 Did the decedent own any works of art items or any collections whose artistic or collectible value at date of death 1 Do you elect alternate valuation? 1 1 Enter the amount from line 9c Part 2 Tax Computation 1 Executors commissions amount estimated/agreed upon/paid (Strike out the words that do not 1 Maximum allowable GST exemption 1 1 Name of decedent 1 Qualified use check one 1 Total estate tax value of all property interests listed above 1 Total gross estate less exclusion (from Part 5 Recapitulation item 13) 1 1 Transferee s tax as apportioned (from worksheet 10 Adjustment to applicable credit amount (May not exceed $6 000 See 10 Did the decedent at the time of death own any property as a joint tenant with right of survivorship in which (a) one or more of the 10 DSUE amount portable to surviving spouse (Enter lesser of line 9 or line 9a Part 2 Tax Computation) 10 Estimated value of assets subject to the special rule of Reg section 20 2010 2T(a)(7)(ii) 10 10 GST exemption available to allocate to section 2032A interests received by individual beneficiaries 10 If Schedule R 1 is attached check here 11 If you are estimating the value of assets included in the gross estate on line 1 pursuant to the special rule of Reg section 20 2010 2T(a) (7)(ii) check here 11 Allowable applicable credit amount (subtract line 10 from line 9d) 11 11 Total gross estate (add items 1 through 10) 11 11 Woodlands election Check here 11a Did the decedent at the time of death own any interest in a partnership (for example a family limited partnership) an 12 Did the decedent make any transfer described in sections 2035 2036 2037 or 2038? (see instructions) If Yes you must 12 Subtract line 11 from line 8 (but do not enter less than zero) 12 13 Credit for foreign death taxes (from Schedule P) (Attach Form(s) 706 CE ) 13 13a Were there in existence at the time of the decedent s death any trusts created by the decedent during his or her lifetime? 14 Credit for tax on prior transfers (from Schedule Q) 14 14 Did the decedent ever possess exercise or release any general power of appointment? If Yes you must complete and attach Schedule H 15 Did the decedent have an interest in or a signature or other authority over a financial account in a foreign country such as a bank 15 Total credits (add lines 13 and 14) 15 16 Net estate tax (subtract line 15 from line 12) 16 16 Was the decedent immediately before death receiving an annuity described in the General paragraph of the instructions for 17 Generation skipping transfer (GST) taxes payable (from Schedule R Part 2 line 10) 17 17 Was the decedent ever the beneficiary of a trust for which a deduction was claimed by the estate of a predeceased spouse 18 Total transfer taxes (add lines 16 and 17) 18 19 Prior payments (explain in an attached statement) 19 1a Decedent s first name and middle initial (and maiden name if any) 1b Decedent s last name 2 Decedent s social security no 1a Totals 1a 1b Amounts included in gross estate (one half of line 1a) 2 Attorney fees amount estimated/agreed upon/paid (Strike out the words that do not apply ) 2 Decedent's social security number 2 Did any property pass to charity as the result of a qualified disclaimer? 2 Do you elect special use valuation? If Yes you must complete and attach Schedule A 1 2 2 Estate taxes state death taxes and other charges borne by the property interests listed above 2 Estate taxes state death taxes and other charges borne by the property interests listed above 2 2 Has the decedent s estate spouse or any other person received (or will receive) any bonus or award as a result of 2 Real property used in a qualified use passing to qualified heirs and to be specially valued on this Form 706 2 Reserved 2 Tentative total allowable deductions (from Part 5 Recapitulation item 24) 2 2 Total GST exemption allocated by the decedent against decedent s lifetime transfers 2 2 Transferor s tax (from each column of worksheet 2 Value of the gross estate (adjusted if necessary according to the instructions) 2 20 2053 1(d)(4) or 20 2053 4 20 Balance due (or overpayment) (subtract line 19 from line 18) 20 2032A The name address social security number and interest (including the value) of each of the undersigned in this property are as set 2032A(c)(2)(C) 2032A(e)(6)? 2039(f)(2) (as in effect before its repeal by the Deficit Reduction Act of 1984)? 23 Estimated value of deductible assets subject to the special rule of Reg section 20 2010 2T(a)(7)(ii) 23 24 Tentative total allowable deductions (add items 18 through 23) Enter here and on line 2 of the Tax Computation 24 2a In what country was the surviving spouse born? 2a State the name and address of each surviving co tenant If there are more than three surviving co tenants list the additional co tenants on an 2b Total other joint interests 2b 3 Accountant fees amount estimated/agreed upon/paid (Strike out the words that do not apply ) 3 at item 5 3 3 Describe the conservation easement with regard to which the exclusion is being claimed (see instructions) 3 Did the decedent at the time of death have or have access to a safe deposit box? 3 Do you elect to pay the taxes in installments as described in section 6166? 3 Election Out of QTIP Treatment of Annuities Do you elect under section 2056(b)(7)(C)(ii) not to treat as qualified 3 Enter the value of the cumulative lifetime gifts on which tax was paid or payable (see instructions) 3 GST taxes borne by the property interests listed above but imposed on direct skips other than those 3 Maximum amount before percentage requirement 3 Name of fiduciary 3 of this Schedule A 1 and the agreement must be filed with this return ) 3 Tentative maximum direct skip from trust (subtract line 2 from line 1) 3 Total 3 3 Total GST exemption allocated by the executor using Form 709 against decedent s lifetime 3 Total includible joint interests (add lines 1b and 2b) Also enter on Part 5 Recapitulation page 3 Value of property situated in that country subjected to death taxes imposed in that country and included in the 3a City town or post office; county; state or province; country; and ZIP or 3a Tentative taxable estate (subtract line 2 from line 1) 3a 3b Year domicile established 4 Date of birth 5 Date of death 4 Add lines 1 and 3 4 Adjusted taxable gifts (see instructions) 4 4 Date of death 4 Do you elect to postpone the part of the taxes due to a reversionary or remainder interest as described in section 6163? 4 4 GST exemption allocated 4 GST exemption allocated on line 6 of Schedule R Part 2 4 4 Miscellaneous expenses: 4 Percentage allowed (each column) (see instructions) % 4 Tax imposed by section 2001 reduced by the total credits claimed under sections 2010 and 2012 (see instructions) 4 4 Total amount of property interests listed on Schedule M 4 4 Total fixed taxes and other charges (add lines 2 and 3) 4 4a Federal estate tax payable out of property interests listed above 4a 4a Surviving spouse s name 4b Social security number 4c Amount received (see instructions) 5 Add lines 3c and 4 5 5 Amount of federal estate tax attributable to property specified at item 3 (Divide item 3 by item 2 and multiply the 5 Credit allowable (line 3 line 4 for each column) 5 Enter amount from line 10 Part 2 Tax Computation 5 Enter the value of the total gross estate as adjusted under section 2032A(b)(3)(A) 5 GST exemption allocated on line 6 of Schedule R Part 3 5 5 Net value of property interests listed above (subtract 4d from 3) Also enter on Part 5 Recapitulation 5 Subtract line 4 from line 3 5 Total tentative maximum direct skips (subtract line 4 from line 1) 5 5a Address (number street and room or suite no ) 5a Federal estate taxes payable out of property interests listed on Schedule M 5a 5b Room or suite no 5c City or town state and ZIP or postal code 6 Attach a description of the method used to determine the special value based on qualified use 6 Credit for death taxes imposed in the country named above (the smaller of item 1 or item 5) Also enter on line 13 of 6 Daytime telephone number 6 Divide amount on line 5 by 40% (0 40) (do not enter less than zero) 6 GST exemption allocated 6 6 GST tax due from fiduciary (divide line 5 by 3 5) (See instructions if property will not bear the 6 Is the estate filing a protective claim for refund? 6 Net amount of property interests listed on Schedule M (subtract 5d from 4) Also enter on Part 5 6 Tentative tax on the amount on line 5 from Table A in the instructions 6 6 TOTAL credit allowable (add columns A B and C of 6 Total GST exemption allocated on line 4 of Schedule(s) R 1 6 6a Name of executor (see instructions) 6b Executor s address (number and street including apartment or suite no ; city town 6c Executor s social security number (see instructions) 6d If there are multiple executors check here and attach a list showing the names addresses telephone numbers and SSNs of the additional executors 7 Did the decedent and/or a member of his or her family own all property listed on line 2 for at least 5 of the 8 7 Does the gross estate contain any section 2044 property (qualified terminable interest property (QTIP) from a prior gift or estate)? 7 Number of Claims Enter number of Schedules PC being filed with Form 706 7 Subtract line 6 from line 4 7 Subtract line 6 from line 5 7 7 Total gift tax paid or payable (see instructions) 7 7 Total GST exemption allocated to inter vivos transfers and direct skips (add lines 2 6) 7 7a Name and location of court where will was probated or estate administered 7b Case number 8 Enter the amount from line 5 Part 2 Tax Computation 8 Fiduciary 8 Gross estate tax (subtract line 7 from line 6) 8 8 GST exemption available to allocate to trusts and section 2032A interests (subtract line 7 from 8 GST tax due (multiply line 7 by 40) Enter here and on Schedule R Part 2 line 9 8 8 If decedent died testate check here and attach a certified copy of the will 9 If you extended the time to file this Form 706 check here 8 p m Eastern time the day before the due date 8 Were there any periods during the 8 year period preceding the date of the decedent s death during which the 8a Have federal gift tax returns ever been filed? 9 Allocation of GST exemption to trusts (as defined for GST tax purposes): 9 Subtract line 8 from line 7 (do not enter less than zero) 9a Basic exclusion amount 9a 9a Was there any insurance on the decedent s life that is not included on the return as part of the gross estate? 9b Deceased spousal unused exclusion (DSUE) amount from predeceased spouse(s) if 9c Applicable exclusion amount (add lines 9a and 9b) 9c 9d Applicable credit amount (tentative tax on the amount in 9c from Table A 9D Total May not exceed line 8 above 9D A (continued) A Are you excluding from the decedent s gross estate the value of a lump sum distribution described in section A B & CA B C A decedent with a surviving spouse elects portability of the deceased spousal unused exclusion (DSUE) amount if any by completing and timely filing a Did not own the property listed on line 2? A Funeral expenses: a Protective claim for refund made for unresolved claim or expense above (see instructions) account securities account or other financial account? Add lines 4 and 5 6 Add the amount from Part 1 column D and the total from Part 2 column E Enter the result on line 9b Part 2 Tax Additional For more information see section 2603(a)(2) and the Instructions for Form 706 United States Additional GST Address of executor (number and street) Address of fiduciary (number and street) Adjusted value (with section 2032A Adjusted value (with section 2032A adjustment) adjustment) affecting the charitable deductions claimed in this schedule? agreed upon/paid All other property: All unascertainable beneficiaries and those who receive less than $5 000 allocated on lines 2 6 Allowable amount of deductions from item 17 (see the instructions for item 18 of the Recapitulation) allowable as a deduction in computing the taxable income of the estate for federal income tax purposes They are allowable as an allowable death taxes Alternate Alternate Alternate Alternate valuation Alternate valuation Alternate value Alternate value Alternate value Alternate value Value at Alternate value Value at date of death Amount Amount Amount if any Amount if any deducted Amount in Contest Amount in contest: Amount Listed in col E Amount of claim or expense finally resolved and/or satisfied and presently claimed as a deduction under section 2053 (do not Amount of claim or expense partially resolved and/or satisfied and presently claimed as a deduction under section 2053 (do Amount of indebtedness on the land (see instructions) 16 Amount of tax Amount presently Amount Received Ancillary expenses and C of Part 6 only if the estate opts NOT to elect portability of the DSUE amount and Item and keep one for your records and par value for identification Give CUSIP number and state decedent s former business or occupation and to notify the Internal Revenue Service of any disposition or cessation of the qualified use of any part of this property annulment divorce or death Attach additional statements of the same size if necessary any (from Section D Part 6 Portability of Deceased Spousal Unused Exclusion) 9b any additional estate and GST taxes due within 6 months of the disposition or cessation applicable applicable Applied by apply ) Are any assets of the estate being transferred to a qualified domestic trust (QDOT)? Are any of the items on this schedule deductible under Reg section 20 2053 4(b) and Reg section 20 2053 4(c)? Are you aware of any actual or potential reimbursement to the estate for any debt of the decedent mortgage or lien Are you aware of any actual or potential reimbursement to the estate for any expense claimed as a deduction on this As the interested parties the undersigned designate the following individual as their agent for all dealings with the Internal Revenue Attach a legal description of all property listed on line 2 Attach a statement explaining why you are entitled to make this election The IRS may issue regulations that require more Attach affidavits describing the activities constituting material participation and the identity and relationship to the Attach copies of appraisals showing the column B values for all property listed on line 2 attached statement attached to this schedule Authorization to receive confidential tax information under Reg section 601 504(b)(2)(i); to act as the estate s representative before the IRS; and to make written Automatic automatic extension allows you to file and pay by 2 months after the due date (with extensions) B (continued) b According to the information and belief of the person or persons filing this return is any such action planned? B Administration expenses: b Did not use the property listed on line 2 in a qualified use? b Did the decedent own any insurance on the life of another that is not included in the gross estate? b If Yes was the value of any interest owned (from above) discounted on this estate tax return? If Yes see the instructions on b Other death taxes payable out of property interests listed above 4b b Other death taxes payable out of property interests listed on Schedule M 5b b Partial refund claimed: partial resolution and/or satisfaction of claim or expense for which a protective claim for refund has b Period(s) covered c Internal Revenue office(s) where filed b State death tax deduction 3b b Were there in existence at the time of the decedent s death any trusts not created by the decedent under which the decedent b What is the surviving spouse s date of birth? be used to notify the IRS that a refund is being claimed been filed previously Before completing Schedule A 1 see the instructions for the information and documents that must be included to make a valid being all other parties having interests in the property which is qualified real property and which is valued under section 2032A of the being all the qualified heirs and (list all other persons having an interest in the property required to sign this agreement) being claimed (see instructions) 10 belief it is true correct and complete Declaration of preparer other than the executor is based on all information of which preparer has any knowledge benefits or be in possession of such property By signing this agreement the agent agrees to provide the Internal Revenue Service with any requested information concerning this property c Did not materially participate in the operation of the farm or other business within the meaning of section c Federal and state GST taxes payable out of property interests listed above 4c c Federal and state GST taxes payable out of property interests listed on Schedule M 5c c Full and final refund claimed for this claim or expense: resolution and/or satisfaction of claim or expense for which a protective c Is the surviving spouse a U S citizen? 2c c Taxable estate (subtract line 3b from line 3a) 3c c Was the decedent receiving income from a trust created after October 22 1986 by a parent or grandparent? cessation of the qualified use of the property It is understood that if a qualified heir disposes of any interest in qualified real property Check here Check here if this Schedule PC is being filed with the original Form 706 or is being filed by the same fiduciary who Check if Check the box that applies to this claim for refund Citizenship (nationality) of decedent at time of death City state and ZIP or postal code claim for refund has been filed previously claim or expense claimed as a claimed as a deduction on this schedule? closely held corporation to a trust described in lines 13a or 13b? co tenant column columns columns columns columns columns complete and attach Schedule G Complete the following calculation to determine the DSUE amount that can be transferred to the surviving spouse Computation consent to personal liability under subsection (c) of 2032A for the additional estate and GST taxes imposed by that subsection with Continuation of Schedule CONTINUATION SCHEDULE Continuation Schedule Page 31 creating the trust and give the name address and phone number of the current trustee(s) Credit is computed under the CUSIP number or CUSIP number or CUSIP number or EIN d Add items 4a 4b and 4c 4d d Add items 5a 5b and 5c 5d d If the surviving spouse is a naturalized citizen when did the surviving spouse acquire citizenship? d If there was a GST taxable termination (under section 2612) attach a statement to explain Provide a copy of the trust or will Date filed date of death date of death date of death date of death Date of death Date of Death Date of death value of any easements granted prior to decedent s Date of decedent s death Date protective claim for refund filed for this claim or expense: Date Telephone number day of death and included on line 10 below (see instructions) 5 Death certificate number and issuing authority (attach a copy of the death certificate to this return) death or amount Debts of the Decedent Creditor and nature of debt and decedent of the material participants decedent or a member of his or her family: Decedent s business or occupation If retired check here decedent s death (section 2035(b)) Decedent s social security number Decedent s social security number Decedent s social security number Decedent s social security number Decedent s social security number Decedent s social security number Decedent s social security number Decedent s social security number Decedent s social security number Decedent s social security number Decedent s social security number Decedent s social security number Decedent s social security number Decedent s SSN Decedent to decedents dying after December 31 2012 December 31 2010 only) deductible deduction under Deduction under section 2055(f) for the conservation easement (see Department of the Treasury Department of the Treasury Describe the land subject to the qualified conservation easement (see instructions) Description Description Description Description (including alternate valuation date if any) For securities give CUSIP Description Expense amount Total amount Description For securities give CUSIP number If trust Description For securities give CUSIP number If trust partnership or closely held entity Description including face amount of bonds or number of shares Description of property interests passing to surviving spouse Description of property interests subject to the direct skip Did the decedent or a member of the decedent s family own the land described above during the 3 year Direct Skips Direct Skips From a Trust disbarment from practice before the Internal Revenue Service and am qualified to practice in the state shown above Divide line 10 by line 8 Figure to 3 decimal places (for example Divorced does not qualify for the conservation easement exclusion DSUE Amount e Did the decedent at any time during his or her lifetime transfer or sell an interest in a partnership limited liability company or e If the surviving spouse is not a U S citizen of what country is the surviving spouse a citizen? Each of the undersigned understands that by making this election a lien will be created and recorded pursuant to section 6324B of EIN (if any) EIN where EIN where election election ) Enter enter into this agreement pursuant to section 2032A(d) Enter the amount from line 8 of Schedule R Part 3 Enter the smaller of line 19 or the exclusion limitation (see instructions) Also enter this amount equal to or more than line 9 skip lines 11 through 13 enter 40 on establishing the legal authority to pursue the claim for refund on behalf of the estate Estate of: Estate of: Estate of: Estate of: Estate of: Estate of: Estate of: Estate of: Estate of: Estate of: Estate of: Estate of: Estate of: estate or GST tax Estate tax value Estate tax value of the land subject to the qualified conservation easement (see instructions) Estate taxes state death taxes and other charges borne by the property interests listed above estimated/ exceeded $3 000? exceptions of sections 2032A(b)(4) or (5) are met Executor/Administrator of the estate of Executor: File one copy with Form 706 and send two copies to the fiduciary Do not pay the tax shown See instructions for details exemption allocated expense Expense amount Expenses incurred in administering property not subject to claims extension Farm used for farming or Fiduciary: See instructions for details Pay the tax shown on line 6 filed the original Form 706 for decedent's estate If a different fiduciary is filing this Schedule PC see instructions for filing a Form 706 A United States Additional Estate Tax Return and a new agreement Filing due date of Schedule R Form 706 (with extensions) final distribution or other taxable event imposing estate tax under section 2056A See instructions for more details Firm s address Firm s name Firm's EIN For all prior marriages list the name and SSN of the former spouse the date the marriage ended and whether the marriage ended by for filing the decedent s Schedule R (shown on the Schedule R 1) For Privacy Act and Paperwork Reduction Act Notice see instructions Cat No 20548R Form 706 (Rev 8 2013) for Refund For securities give CUSIP number For securities give CUSIP number If trust partnership or closely held entity give EIN For such a claim report the expense on Schedule J but without a value in the last column For such a claim report the expense on Schedule K but without a value in the last column For such expenses report the expense on Schedule L but without a value in the last column foreign postal code Form 706 Form 706 Form 706 (Rev 8 2013) Form 706 (Rev 8 2013) Form 706 (Rev 8 2013) Form 706 (Rev 8 2013) Form 706 (Rev 8 2013) Form 706 (Rev 8 2013) Form 706 (Rev 8 2013) Form 706 (Rev 8 2013) Form 706 (Rev 8 2013) Form 706 (Rev 8 2013) Form 706 (Rev 8 2013) Form 706 (Rev 8 2013) Form 706 (Rev 8 2013) Form 706 (Rev 8 2013) Form 706 (Rev 8 2013) (Make copies of this schedule before completing it if you will need more than one schedule ) Form 706 (see Instructions for Form 1041) Form 706 for each pending claim or expense under section 2053 Form 706 is being filed solely to elect portability of the DSUE amount consideration should be given as to whether you are required to Form 706 is being filed solely to elect portability of the DSUE amount consideration should be given as to whether you are required to Form 706 is being filed solely to elect portability of the DSUE amount consideration should be given as to whether you are required to Form 706 is being filed solely to elect portability of the DSUE amount consideration should be given as to whether you are required to Form 706 is being filed solely to elect portability of the DSUE amount consideration should be given as to whether you are required to Form 706 is being filed solely to elect portability of the DSUE amount consideration should be given as to whether you are required to Form 706 Schedule A 1 Part 2 line 2 attached to this agreement More specifically the undersigned heirs expressly agree and forth in the attached Notice of Election from col D) from Form 706 from Spouse Full value G only) Generation Skipping Transfer Tax Gift tax paid or payable by the decedent or the estate for all gifts give EIN gross estate (adjusted if necessary according to the instructions) 3 GST exemption GST exemption allocated GST tax ) GST tax due (divide line 7 by 3 5) GST taxes borne by the property interests listed above but imposed on direct skips other than those Here Signature of executor How to pay I declare that I am the attorney/ certified public accountant/ enrolled agent (check the applicable box) for the executor I am not under suspension or Identification of the claim identified claim Identifying number Relationship to decedent Fair market value Special use value If a credit is claimed for death taxes paid to more than one foreign country compute the credit for taxes paid to one country on If a Schedule PC or Form 843 was previously filed by the estate complete Part 3 to identify each claim for refund reported If any of the contents of the safe deposit box are omitted from the schedules in this return explain fully why omitted If executors commissions attorney fees etc are claimed and allowed as a deduction for estate tax purposes they are not if section 2013(f) (special valuation of farm etc real property) adjustments to the computation of the credit were made (see instructions) If the number is greater than one OR if another Schedule PC or Form 843 was previously filed by or on behalf of the estate complete If there is a disposition of any interest which passes or has passed to him or her or if there is a cessation of the qualified use of any If trust partnership or closely held entity give EIN If Yes attach a copy of the written disclaimer required by section 2518(b) If Yes attach a statement describing the expense(s) subject to potential reimbursement (see instructions) If Yes attach a statement describing the items subject to potential reimbursement (see instructions) If Yes attach a statement indicating the applicable provision and documenting the value of the claim If Yes attach copies of the returns if available and furnish the following information: If Yes complete and attach two copies of Schedule PC for each claim If Yes DSUE If Yes full details must be submitted with this schedule If Yes provide the EIN for this transferred/sold item If Yes state location and if held jointly by decedent and another state name and relationship of joint depositor If Yes submit full details on this schedule If Yes submit full details on this schedule and attach appraisals If Yes the DSUE amount portable to a surviving spouse (calculated in Section C below) is preliminary and shall be redetermined at the time of the If Yes was there a GST taxable termination (under section 2612) on the death of the decedent? If Yes you must attach the additional information described in the instructions If Yes you must attach the information required by the instructions If you answer Yes to any of the following questions you must attach additional information as described Yes No If you answered Yes to any of the above attach a statement listing the periods If applicable describe whether the If you checked Regular election you must attach copies of appraisals showing the column B values for all property listed on line 3 If you pay the GST tax under the automatic extension you will be charged interest (but no if you wish to make a Woodlands election as described in section 2032A(e)(13) Enter imposed in imposed under section 2032A(c) from the specially valued property in the instructions) 9d IN WITNESS WHEREOF the undersigned have hereunto set their hands at include amounts previously deducted): Includible alternate Includible alternate Includible value at Includible value at income tax deduction on Form 1041 U S Income Tax Return for Estates and Trusts if a waiver is filed to forgo the deduction on Indicate whether Individuals (other than the surviving spouse) trusts or other estates who receive benefits from the estate (do not include charitable beneficiaries information Estate (and Generation Skipping Transfer) Tax Return information to substantiate this election You will be notified by the IRS if you must supply further information inside the United States (see instructions) instructions instructions ) 10 instructions for details Instructions for the Trustee instructions) instructions) 15 Internal Revenue Code do hereby approve of the election made by Internal Revenue office where filed Internal Revenue Service Internal Revenue Service Introduction IRS office where estate is 030 = 03 but 031 = 04) 12 is true correct and complete It is understood by all interested parties that this agreement is a condition precedent to the election of special use valuation under Item no Deductions Amount Item no Gross estate Alternate value Value at date of death Item Transferor Total Legally separated letter for Lifetime Gifts line 1) 8 line 14 and complete the schedule line 20) line 5) Enter here and on line 14 of Part 2 Tax lines 10 and 23 the amount noted in the instructions for the corresponding range of values (See instructions for details ) List all foreign countries to which death taxes have been paid and for which a credit is claimed on this return made by the decedent or his or her spouse within 3 years before the Made? Marital status of the decedent at time of death: Married Mortgages and Liens Description Amount Multiply line 12 by 2 13 Multiply line 18 by line 14 Multiply line 8 by 30% ( 30) 9 Name Address Name Address (number and street city state and ZIP code) Name and address of beneficiary Character of institution Amount Name and title of fiduciary Name of Agent Signature Address Name of Deceased Spouse Name of decedent Name of executor Name of individual trust or estate receiving $5 000 or more Identifying number Relationship to decedent Amount (see instructions) Name of representative (print or type) State Address (number street and room or suite no city state and ZIP code) Name of skip person Description of property interest transferred Estate tax value Name of transferor Social security number Name of trust Net losses during administration Net value of land (subtract line 17 from line 4) not include amounts previously deducted): Note All real property entered on lines 2 and 3 must also be entered on Schedules A E F G or H as applicable Note By electing section 6166 installment payments you may be required to provide security for estate tax deferred Note Do not list expenses of administering property not subject to claims on this schedule To report those expenses see Note For information on electing portability of the decedent's DSUE amount including how to opt out of the election see Part 6 Note Generally no exclusion is allowed for the estates of decedents dying after December 31 1984 (see instructions) Note If line 10 is less than line 9 continue with line 11 If line 10 is Note If line 11 is equal to or less than 100 stop here; the estate Note If the value of the gross estate together with the amount of adjusted taxable gifts is less than the basic exclusion amount and the Note If the value of the gross estate together with the amount of adjusted taxable gifts is less than the basic exclusion amount and the Note If the value of the gross estate together with the amount of adjusted taxable gifts is less than the basic exclusion amount and the Note If the value of the gross estate together with the amount of adjusted taxable gifts is less than the basic exclusion amount and the Note If the value of the gross estate together with the amount of adjusted taxable gifts is less than the basic exclusion amount and the Note If the value of the gross estate together with the amount of adjusted taxable gifts is less than the basic exclusion amount and the Note Please attach the necessary supplemental documents You must attach the death certificate (See instructions) Note Some of the following elections may require the posting of bonds or liens Note The executor is deemed to have made the election under section 2031(c)(6) if he or she files Schedule U and excludes any Note To avoid application of the deemed allocation rules Form 706 and Schedule R should be filed to allocate the GST exemption to notice of disallowance of a claim for credit or refund; and number number number number number number number number number number from Form 706 number If trust partnership or closely held entity give EIN number valuation datepartnership or closely held entity give EIN OMB No 1545 0015 OMB No 1545 0015 on item 12 Part 5 Recapitulation page 3 on line 1 of Part 2 Tax Computation or expense that may not become deductible under section 2053 until after the limitation period ends or oral presentations on behalf of the estate: or post office; state or province; country; and ZIP or foreign postal code) and other joint tenants was someone other than the decedent s spouse and (b) less than the full value of the property is included on otherwise be treated as qualified terminable interest property under section 2056(b)(7)(C)? (see instructions) 3 Page 2 Page 3 page 3 at item 22 5 Page 4 Part 1 Computation of the GST Tax on the Direct Skip Part 1 Decedent and Executor Part 1 DSUE RECEIVED FROM LAST DECEASED SPOUSE Part 1 Election Part 1 General Information Part 1 GST Exemption Reconciliation (Section 2631) and Special QTIP Election (Section 2652(a)(3)) PART 1 Qualified Joint Interests Interests Held by the Decedent and His or Her Spouse as the Only Joint Part 1 Transferor Information Part 1 Type of election (Before making an election see the checklist in the instructions): PART 2 All Other Joint Interests Part 2 Claim Information Part 2 Computation of Credit (see instructions) Part 2 Direct Skips Where the Property Interests Transferred Bear the GST Tax on the Part 2 DSUE RECEIVED FROM OTHER PREDECEASED SPOUSE(S) AND USED BY DECEDENT Part 2 General Qualifications Part 2 Notice of election (Regulations section 20 2032A 8(a)(3)) Part 2 Tax Computation Part 2 Tax Computation 6 Part 3 Agreement to Special Valuation Under Section 2032A Part 3 Agreement to Special Valuation Under Section 2032A (continued) Part 3 Computation of Exclusion Part 3 Direct Skips Where the Property Interests Transferred Do Not Bear the GST Tax on the Part 3 Elections by the Executor Part 3 of this Schedule PC Part 3 Other Schedules PC and Forms 843 Filed by Estate Part 4 General Information Part 4 General Information (continued) Part 5 Recapitulation Note If estimating the value of one or more assets pursuant to the special rule of Reg section 20 2010 2T(a)(7)(ii) enter on both Part 6 Portability of Deceased Spousal Unused Exclusion (DSUE) Payment Voucher penalties) Percentage includible period ending on the date of the decedent s death? Personal property used in a qualified use and passing to qualified heirs Persons holding interests Enter the requested information for each party who received any interest in the specially valued phone no Phone no Phone no Please check "Yes" or "No" box for each question (see instructions) Portability Portability Election Portability of Deceased Spousal Unused Exclusion possessed any power beneficial interest or trusteeship? Preparer Preparer s signature Date Print/Type preparer s name property (Each of the qualified heirs receiving an interest in the property must sign the agreement to be found on Part property and on all matters relating to the special lien arising under section 6324B; property situated in that country subjected to these taxes and included in the gross estate (as defined by statute) 1 Protective Claim for Refund Protective election (Regulations section 20 2032A 8(b)) Complete Part 2 line 1 and column A of lines 3 and 4 (see instructions) Provide the following information to determine the DSUE amount received from deceased spouses pursuant to section 2032A to value said property on the basis of the qualified use to which the property is devoted and do hereby QTIP property: qualifying conservation easements from the gross estate qualifying property in Part 1 line 9 below you will be considered to have made this election See ratio (optional see Real property used in a qualified use passing to qualified heirs but not specially valued on this Form 706 Recapitulation page 3 at item 21 6 refund is being claimed in a form separate from the Form 706 instead use Form 843 Claim for Refund and Request for Abatement ) Regular election Complete all of Part 2 (including line 11 if applicable) and Part 3 (see instructions) Remaining DSUE report the value of assets eligible for the marital or charitable deduction on this schedule See the instructions and Reg section 20 2010 2T report the value of assets eligible for the marital or charitable deduction on this schedule See the instructions and Reg section 20 2010 2T report the value of assets eligible for the marital or charitable deduction on this schedule See the instructions and Reg section 20 2010 2T report the value of assets eligible for the marital or charitable deduction on this schedule See the instructions and Reg section 20 2010 2T report the value of assets eligible for the marital or charitable deduction on this schedule See the instructions and Reg section 20 2010 2T report the value of assets eligible for the marital or charitable deduction on this schedule See the instructions and Reg section 20 2010 2T reporting the total accumulated or effective discounts taken on Schedule F or G Reporting Use of DSUE respect to their respective interests in the above described property in the event of certain early dispositions of the property or early result by item 4 ) 5 rounding any thousandths up to the next higher hundredth (that Schedule Schedule A 1 Page 6 Schedule A 1 Page 7 Schedule A 1 Page 8 Schedule A 1 Page 9 SCHEDULE A 1 Section 2032A Valuation Schedule A Page 5 Schedule A Real Estate Schedule and item Schedule and item number Schedule B Page 10 Schedule B Stocks and Bonds Schedule C Mortgages Notes and Cash Schedule C Page 11 SCHEDULE D Insurance on the Decedent s Life Schedule D Insurance on the Decedent s Life (attach Form(s) 712) Schedule D Page 12 SCHEDULE E Jointly Owned Property Schedule E Jointly Owned Property (attach Form(s) 712 for life insurance) Schedule E Page 13 Schedule F Other Miscellaneous Property (attach Form(s) 712 for life insurance) SCHEDULE F Other Miscellaneous Property Not Reportable Under Any Other Schedule Schedule F Page 14 SCHEDULE G Transfers During Decedent s Life Schedule G Transfers During Decedent s Life (att Form(s) 712 for life insurance) Schedule H Powers of Appointment Schedule I Annuities Schedule I or a private annuity? If Yes you must complete and attach Schedule I Schedule I Page 16 Schedule J Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims Schedule J Page 17 Schedule K Debts of the Decedent SCHEDULE K Debts of the Decedent and Mortgages and Liens Schedule K Mortgages and Liens Schedule K Page 18 Schedule L Expenses Incurred in Administering Property Not Subject to Claims Schedule L Net Losses During Administration SCHEDULE L Net Losses During Administration and Schedule L Page 19 Schedule M Bequests etc to Surviving Spouse Schedule M Page 20 Schedule O Charitable Public and Similar Gifts and Bequests Schedule O Page 21 SCHEDULE P Credit for Foreign Death Taxes Schedule PC Schedule PC Page 29 Schedule PC Page 30 SCHEDULE Q Credit for Tax on Prior Transfers SCHEDULE R 1 Schedule R 1 (Form 706) serves as a payment voucher for the Generation Skipping Transfer Schedule R 1 Page 26 Schedule R 1 Page 27 Schedule R 1) You will owe interest on any GST tax not paid by that date SCHEDULE R Generation Skipping Transfer Tax Schedule R Page 23 Schedule R Page 24 Schedule R Page 25 Schedule U Page 28 Schedule U Qualified Conservation Easement Exclusion schedule? Schedules G and H Page 15 Schedules P and Q Page 22 section 2032A and must be executed by every interested party even though that person may not have received the estate (or GST) tax section 2053 for the Section A Opting Out of Portability Section B QDOT Section C DSUE Amount Portable to the Surviving Spouse (To be completed by the estate of a decedent making a portability Section D DSUE Amount Received from Predeceased Spouse(s) (To be completed by the estate of a deceased surviving self employed Service Center where Form 706 was filed Service concerning the continued qualification of the specially valued property under section 2032A and on all issues regarding the Service on matters affecting the qualified real property described earlier This includes the authorization: Show the entire value of the annuity before any exclusions shown in Schedule O) (see instructions) shown on this Part 2 (see instructions) shown on this Part 3 (see instructions) 3 Signature Signature CAF number Signature of fiduciary or officer representing fiduciary Date Signature of qualified heir Signature of qualified heir Signature of qualified heir Signature of qualified heir Signature of qualified heir Signature of qualified heir Signature(s) of executor(s) Date SIGNATURES OF EACH OF THE QUALIFIED HEIRS: Signatures of other interested parties Single special lien under section 6324B The agent is authorized to act for the parties with respect to all dealings with the Internal Revenue specially valued property which passes or passed to him or her each of the undersigned heirs agrees to file a Form 706 A and pay spouse with DSUE amount from predeceased spouse(s)) Subtotal Subtract line 11 from 300 Enter the answer in hundredths by Subtract line 13 from 40 14 Subtract line 6 from line 5 Subtract line 7 from line 6 8 Tax Computation Tax Return tax return was filed Tenants (Section 2040(b)(2)) terminable interest property any joint and survivor annuities that are included in the gross estate and would the Code on the property referred to in this agreement for the adjusted tax differences with respect to the estate as defined in section The credit computed on this sheet is for the the decedent s employment or death? The election is not valid unless the agreement (that is Part 3 Agreement to Special Valuation Under Section 2032A): The estate of a decedent with a surviving spouse may opt out of electing portability of the DSUE amount Check here and do not complete Sections B The executor completes the Schedule R 1 (Form 706) and gives you two copies File one copy The GST tax is imposed on taxable transfers of interests in property located outside the United States as well as property located the Notice of Election along with its fair market value according to section 2031 of the Code and its special use value according to section The property to which this agreement relates is listed in Form 706 United States Estate (and Generation Skipping Transfer) Tax Return and in the return as part of the gross estate? If Yes you must complete and attach Schedule E the schedule and item numbers from Form 706 of the property for which you are making this election The undersigned agree and consent to the application of subsection (c) of section 2032A with respect to all the property described on The undersigned interested parties who are not qualified heirs consent to the collection of any additional estate and GST taxes There cannot be a valid election unless: this return No further action is required to elect portability of the DSUE amount to allow the surviving spouse to use the decedent's DSUE amount this sheet and attach a separate copy of Schedule P for each of the other countries to any member of his or her family such member may thereafter be treated as the qualified heir with respect to such interest upon to be refunded To inquire about the receipt and/or processing of the protective claim for refund please call (866) 699 4083 To pay by check or money order: To pay by electronic funds transfer: Total TOTAL (Also enter on Part 5 Recapitulation page 3 at item 1 ) TOTAL (Also enter on Part 5 Recapitulation page 3 at item 14 ) TOTAL (Also enter on Part 5 Recapitulation page 3 at item 15 ) TOTAL (Also enter on Part 5 Recapitulation page 3 at item 16 ) TOTAL (Also enter on Part 5 Recapitulation page 3 at item 19 ) TOTAL (Also enter on Part 5 Recapitulation page 3 at item 2 ) TOTAL (Also enter on Part 5 Recapitulation page 3 at item 20 ) TOTAL (Also enter on Part 5 Recapitulation page 3 at item 3 ) TOTAL (Also enter on Part 5 Recapitulation page 3 at item 4 ) TOTAL (Also enter on Part 5 Recapitulation page 3 at item 6 ) TOTAL (Also enter on Part 5 Recapitulation page 3 at item 7 ) TOTAL (Also enter on Part 5 Recapitulation page 3 at item 8 ) TOTAL (Also enter on Part 5 Recapitulation page 3 at item 9 ) TOTAL (Carry forward to main schedule ) Total (for all DSUE amounts from predeceased spouse(s) applied) Total adjusted value Total estate tax values of all property interests listed above Total fixed taxes and other charges (add lines 2 and 3) Total from continuation schedules (or additional statements) attached to this schedule Total from continuation schedules (or additional statements) attached to this schedule Total from continuation schedules (or additional statements) attached to this schedule Total from continuation schedules (or additional statements) attached to this schedule Total from continuation schedules (or additional statements) attached to this schedule Total from continuation schedules (or additional statements) attached to this schedule Total from continuation schedules (or additional statements) attached to this schedule Total from continuation schedules (or additional statements) attached to this schedule Total from continuation schedules or additional statements attached to this schedule Total funeral expenses Total gross estate less exclusion (subtract item 12 from item 11) Enter here and Total GST taxes payable by the estate (add lines 8 and 9) Enter here and on line 17 of Part 2 Total miscellaneous expenses Total miscellaneous expenses from continuation schedules (or additional statements) Total of estate inheritance legacy and succession taxes imposed in the country named above attributable to Total of items 14 through 16 Total reductions in value (add lines 7 15 and 16) Total tentative maximum direct skips (subtract line 4 from line 1) Totals Trade or business other than farming transfers 3 Transfers includible under sections 2035(a) 2036 2037 or 2038: Trust s Trust s EIN Trust s inclusion trusts that may later have taxable terminations or distributions under section 2612 even if the form is not required to be filed to report Under penalties of perjury I declare that I have examined this document including accompanying schedules and statements and to the best of my knowledge and belief it Under penalties of perjury I declare that I have examined this return including accompanying schedules and statements and to the best of my knowledge and under section 2056(b)(7) and which is not reported on this return? If Yes attach an explanation under section 6166 and interest in the form of a surety bond or a section 6324A lien 3 under Treas Reg sections unincorporated business or a limited liability company; or own any stock in an inactive or closely held corporation? Unit value United States Estate (and Generation Skipping Transfer) Use Only Use Schedule PC to make a protective claim for refund due to a claim not currently deductible Use Schedule PC to make a protective claim for refund due to an expense not currently deductible valuation date valuation date valuation date Alternate value value Value at Value at Value at Value at date of Value based on qualified use value date of death Value of qualified conservation easement for which the exclusion is Value of retained development rights on the land (see instructions) 7 We (list all qualified heirs) What to mail Mail your check or money order if applicable and the copy of Schedule R 1 that you signed When to pay The GST tax is due and payable 9 months after the decedent s date of death (shown on the where applicable Where to mail Mail to the Department of the Treasury Internal Revenue Service Center Cincinnati OH 45999 whichever is smaller) Widow/widower X X X X X Year of Form 709 years immediately preceding the date of the decedent s death? Yes No Yes No Yes No Yes No You can pay by check or money order or by electronic funds transfer You have an automatic extension of time to file Schedule R 1 and pay the GST tax The You must attach a computation of the GST tax savings attributable to direct skips for each person listed above who is a skip person (see instructions) You must list all policies on the life of the decedent and attach a Form 712 for each policy You must sign the Schedule R 1 in the space provided You no longer need to check a box to make a section 2652(a)(3) (special QTIP) election If you list