Federal United States Additional Estate Tax Return

United States Additional Estate Tax Return
Form 706-A (Rev. August 2025)
Form

706-A

(Rev. August 2025)
Department of the Treasury
Internal Revenue Service

Part I

United States Additional Estate Tax Return
To report dispositions or cessations of qualified use under
section 2032A of the Internal Revenue Code.
Go to www.irs.gov/Form706A for instructions and the latest information.

OMB No. 1545-0015

General Information

1 Name of qualified heir

2 Heir’s social security number

3a Address of qualified heir (number and street)

3b Apt. or suite no.

3c City, town, or post office. For foreign addresses, also complete lines 3f, 3g, and 3h.
3f Foreign country name

3d State

3e ZIP code

3g Foreign province/state/county

3h Foreign postal code

4 Decedent’s name as it appears on Form 706
6 Date of death

7 Commencement date (see instructions)

5 Decedent’s social security number
8 Check here
if you are making an election under section 1016(c) to increase
the basis of specially valued property. Attach a statement as described in the
instructions.

Part II
Tax Computation (see instructions)
First complete Schedules A and B of Form 706-A.
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
. . . . . . . . . . . . .
1a
b With section 2032A election . . . . . . . . . . . . . . .
1b
c Balance. Subtract line 1b from line 1a . . . . . . . . . . . . . . . . . . . .
2
Value at date of death (or alternate valuation date) of all specially valued property in decedent’s estate:
a Without section 2032A election
. . . . . . . . . . . . .
2a
b With section 2032A election . . . . . . . . . . . . . . .
2b
c Balance. Subtract line 2b from line 2a . . . . . . . . . . . . . . . . . . . .
3
Decedent’s estate tax:
a Recomputed without section 2032A election. Attach computation . .
3a
b Reported on Form 706 with section 2032A election . . . . . . .
3b
c Balance. Subtract line 3b from line 3a . . . . . . . . . . . . . . . . . . . .
4
Divide line 1c by line 2c. Enter the result as a percentage . . . . . . . . . . . . . .
5
Total estate tax saved. Multiply line 3c by line 4 . . . . . . . . . . . . . . . . .
6
Value, without section 2032A election, at date of death (or alternate
valuation date) of specially valued property from Schedule A of this
Form 706-A . . . . . . . . . . . . . . . . . . . .
6
7
Divide line 6 by line 1a. Enter the result as a percentage . . . . . . . . . . . . . .
8
Multiply line 5 by line 7 . . . . . . . . . . . . . . . . . . . . . . . . .
9
Total estate tax recaptured on previous Form(s) 706-A. Attach copies of previous Form(s) 706-A .
10
Remaining estate tax savings. Subtract line 9 from line 5. If zero or less, enter -0- . . . . . .
11
Enter the smaller of line 8 or line 10 . . . . . . . . . . . . . . . . . . . . .
For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 706.

Cat. No. 10141S

1c

2c

3c
4
5

7
8
9
10
11

%

%

Form 706-A (Rev. 8-2025) Created 4/17/25

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Form 706-A (Rev. 8-2025)

Part II

Tax Computation (see instructions) (continued)

12
13
14

Enter the total from Schedule A (Form 706-A), line 4, column (g) . . .
12
Enter the total from Schedule A (Form 706-A), line 4, column (h) . . .
13
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) . . . . . . . . . . . . . . . . . . . .

15

Enter the smaller of line 11 or line 14 .

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14
15

If you completed Schedule B (Form 706-A), complete lines 16–19. If you did not complete Schedule B (Form 706-A), skip lines 16–18 and enter the
amount from line 15 on line 19.

16
17
18
19
20

Enter the total cost (or fair market value (FMV)) from Schedule B (Form 706-A), line 4 . .
Divide line 16 by line 12. Enter the result as a percentage. Do not enter more than 100%
Multiply line 15 by line 17
. . . . . . . . . . . . . . . . . . . . .
Additional estate tax. Subtract line 18 from line 15. If zero or less, enter -0. . . .
Enter section 1016(c) interest (where applicable) . . . . . . . . . . . . . .

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16
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19
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
Here
Paid
Preparer
Use Only

Signature of executor

Date

May the IRS discuss this
return with the preparer
shown below? See
instructions.

Signature of executor

Date

Yes

Preparer’s name

Preparer’s signature

Date

Check
if
self-employed

Firm’s name

Firm’s EIN

Firm’s address

Phone no.

No
PTIN

Form 706-A (Rev. 8-2025)

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Form 706-A (Rev. 8-2025)

Schedule A
1

Disposition of Specially Valued Property or Cessation of Qualified Use (see instructions)

List every specially valued property interest that the qualified heir disposed of or discontinued use of since the date of the
decedent’s death. Do not list property that has previously been reported on another Form 706-A.
• List property in chronological order of disposition or cessation.
• Attach additional copies of Schedule A (Form 706-A), if necessary.

(a)
(b)
Item
Form 706
number schedule

2
3
4

(c)
Form 706
schedule line
number

(d)
Form 706
schedule item
number

(e)
Description of specially valued property

(f)
(g)
Date of disposition Amount received
(or date qualified use
(or FMV, if
ceased)
applicable)

Add all amounts in column (g) or column (h), as applicable . . . . . . . . . . . . .
Total from additional Schedule(s) A (Form 706-A), line 2, attached to this schedule . . . . .
Totals. Add lines 2 and 3. Enter the amount from column (g) on Part II, line 12. Enter the amount
from column (h) on Part II, line 13 . . . . . . . . . . . . . . . . . . . . .

(h)
Special use
value

2
3
4
Form 706-A (Rev. 8-2025)

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Form 706-A (Rev. 8-2025)

Schedule B
1
2

3
4
5

Involuntary Conversions or Exchanges (see instructions)

Involuntary Conversion
Exchange
Check if for:
Enter qualified replacement (or exchange) property. Attach additional copies of Schedule B (Form 706-A), if necessary.
(a)
(b)
(c)
Item number
Description of qualified replacement (or exchange) property
Cost (or FMV)

Add all amounts in column (c) . . . . . . . . . . . . . . . . . .
Total from additional Schedule(s) B (Form 706-A), line 3, attached to this schedule .
Total cost (or FMV). Add lines 3 and 4. Enter the total amount on Part II, line 16 .

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5
Form 706-A (Rev. 8-2025)

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Form 706-A (Rev. 8-2025)

Schedule C

Dispositions to Family Members of the Qualified Heir

Each transferee must enter into an agreement to be personally liable for any additional taxes imposed by section 2032A(c) and the
agreement must be attached to this Form 706-A. See instructions.
Note. If there is more than one transferee, attach additional copies of Schedule C (Form 706-A) and enter a consecutive number in the
transferee entry space.

Transferee #

:

Last name

First name

Social security number

Relationship to the qualified heir

Middle initial

Enter the description of property transferred
(a)
Item
number

(b)
Form 706
schedule

(c)
Form 706
schedule line
number

(d)
Form 706
schedule item
number

(e)
Description of specially valued property

(f)
Date of
disposition

Form 706-A (Rev. 8-2025)