Instructions for Form 706 (10/2006)

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.

Checklist for Completing Form 706

To ensure a complete return, review the following checklist before filing Form 706.

<emphasis role="bold italic">Attachments . . .</emphasis>

	Death certificate—you must attach.
	Certified copy of the will—if decedent died testate, you must attach. If not certified, explain why.
	Appraisals—attach any appraisals used to value property included on the return.
	Copies of all trust documents where the decedent was a grantor or a beneficiary.
	Form 2848 or 8821, if applicable.
	Copy of any Form(s) 709 filed by the decedent.
	Form 712, if filing Schedule D.
	Form 706-CE, if claiming a foreign death tax credit.
	Explanation of reasonable cause for late filing, if applicable.

	Signed the return at the bottom of page 1?
	Had the preparer sign, if applicable?
	Obtained the signature of your authorized representative on Part 4, page 2?
	Entered a Total on all schedules filed?
	Made an entry on every line of the Recapitulation, even if it is a zero?
	Included the CUSIP number for all stocks and bonds?
	Included the EIN of trusts, partnerships, or closely held entities and the EIN of the estate?
	Included the first 3 pages of the return and all required schedules?
	Completed Schedule F? It must be filed with all returns.
	Completed Part 4, line 4, on page 2, if there is a surviving spouse?
	Completed and attached Schedule D to report insurance on the life of the decedent, even if its value is not included in the estate?
	Included any QTIP property received from a pre-deceased spouse?
	Entered the decedent's name, SSN, and “Form 706” on your check or money order?

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