United States Additional Estate Tax Return

• Privacy Act and Paperwork Reduction Act Notice.
• General Instructions
• Who May Use This Form
• Purpose of Form
• Who Must File
• When To File and Pay
• Where To File
• Statute of Limitations
• Lien
• Definitions
• Taxable Events
• Basis
• Two-Year Grace
• How To Complete Form 706-A
• Specific Instructions
• Valuation
• Schedule A
• Schedule B - Involuntary Conversions or Exchanges
• Nontaxable Involuntary Conversions or Exchanges
• Partially Taxable Involuntary Conversions or Exchanges
• Qualified Replacement or Exchange Property
• How To Complete Schedule B
• Part II - Tax Computation
• Line 2
• Line 3a
• Schedule C - Dispositions to Family Members of the Qualified Heir
• Agreement by Transferee
• How To Complete the Schedule

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