United States Estate (and Generation-Skipping
Transfer) Tax Return
OMB No. 1545-0015
(Rev. August 2008)
Estate of a citizen or resident of the United States (see separate instructions).
Department of the Treasury
Internal Revenue Service
Decedent’s last name
Decedent’s Social Security No.
Decedent’s first name and middle initial (and maiden name, if any)
3b Year domicile established 4 Date of birth
Date of death
3a County, state, and ZIP code, or foreign country, of legal
residence (domicile) at time of death
Name of executor (see page 4 of the instructions)
Executor’s address (number and street including apartment or suite no.; city, town,
or post office; state; and ZIP code) and phone no.
Executor’s social security number (see page 5 of the instructions)
Name and location of court where will was probated or estate administered
7b Case number
If decedent died testate, check here
and attach a certified copy of the will.
If you extended the time to file this Form 706, check here
Part 1—Decedent and Executor
If Schedule R-1 is attached, check here
1 Total gross estate less exclusion (from Part 5—Recapitulation, page 3, item 12)
2 Tentative total allowable deductions (from Part 5—Recapitulation, page 3, item 22)
3a Tentative taxable estate (before state death tax deduction) (subtract line 2 from line 1)
4 Adjusted taxable gifts (total taxable gifts (within the meaning of section 2503) made by the decedent
after December 31, 1976, other than gifts that are includible in decedent’s gross estate (section 2001(b)))
5 Add lines 3c and 4
Tentative tax on the amount on line 5 from Table A on page 4 of the instructions
Total gift tax paid or payable with respect to gifts made by the decedent after December 31, 1976.
Include gift taxes by the decedent’s spouse for such spouse’s share of split gifts (section 2513) only if
the decedent was the donor of these gifts and they are includible in the decedent’s gross estate (see
8 Gross estate tax (subtra