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  • 1988 Irs Form 706

Get 1988 Irs Form 706

Form 706-A United States Additional Estate Tax Return. OMB No. 1545-0016. R S t b 1988) (To report dispositions or cessations of qualified use under .

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How to fill out the 1988 IRS Form 706 online

Filing the 1988 IRS Form 706 is an important process for reporting estate taxes. This guide will help you understand each component of the form and provide step-by-step instructions for completing it online, ensuring a smooth and efficient filing experience.

Follow the steps to successfully complete the 1988 IRS Form 706 online.

  1. Click ‘Get Form’ button to obtain the form and open it in the editor.
  2. Review the first section of the form, which includes basic information about the decedent. Fill in their name, date of birth, and date of death.
  3. Complete the next sections that require the identification of the estate's executor. Provide their name, address, and contact information.
  4. Navigate to the assets section where you will report the value of the decedent's estate. This includes real estate, bank accounts, stocks, and other valuable assets.
  5. Fill out deductions in the appropriate section, detailing any debts or taxes owed by the deceased at the time of death.
  6. Review the summary of the estate tax calculation, paying careful attention to the figures you have entered to ensure accuracy.
  7. Finally, save your changes, then proceed to download, print, or share the completed form as needed.

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Generally, the Gross Estate does not include property owned solely by the decedent's spouse or other individuals. Lifetime gifts that are complete (no powers or other control over the gifts are retained) are not included in the Gross Estate (but taxable gifts are used in the computation of the estate tax).

General. Funeral expenses. Executors' commissions. Attorney fees. Interest expense. Miscellaneous expenses.

The executor of a decedent's estate uses Form 706 to figure the estate tax imposed by Chapter 11 of the Internal Revenue Code. Form 706 is also used to compute the generation-skipping transfer (GST) tax imposed by Chapter 13 on direct skips.

This tax is levied on the entire taxable estate and not just on the share received by a particular beneficiary. Form 706 is also used to figure the generation-skipping transfer (GST) tax imposed by chapter 13 on direct skips (transfers to skip persons of interests in property included in the decedent's gross estate).

This includes (a) cash, investments, retirement assets, tax-exempt assets, business assets, real and personal property; (b) probate, as well as jointly-held assets; (c) non-taxable assets exempt from taxation under the marital or charitable deductions; (d) life insurance and annuities, as well as special interests and ...

An estate tax return (Form 706) must be filed if the gross estate of the decedent (who is a U.S. citizen or resident), increased by the decedent's adjusted taxable gifts and specific gift tax exemption, is valued at more than the filing threshold for the year of the decedent's death, as shown in the table below.

Form 706 must generally be filed along with any tax due within nine months of the decedent's date of death.

The includible property may consist of cash and securities, real estate, insurance, trusts, annuities, business interests and other assets. Once you have accounted for the Gross Estate, certain deductions (and in special circumstances, reductions to value) are allowed in arriving at your "Taxable Estate."

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232
Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
Privacy Notice
Legal Hub
Content Takedown Policy
Bug Bounty Program
About Us
Blog
Affiliates
Contact Us
Delete My Account
Site Map
Industries
Forms in Spanish
Localized Forms
State-specific Forms
Forms Kit
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate WorkFlow
DocHub
Instapage
Social Media
Call us now toll free:
+1 833 426 79 33
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232