Section 01 Data, Form 706-NA, U.S. Estate (and Generation-Skipping Transfer) Tax…

Form 706-NA is processed only at Kansas City Submission Processing Center (KCSPC).

Section 01 has entity data, remittance, fields for codes, the IRS received date, and miscellaneous information. See Exhibit 3.12.263-3 for 2025 Tax Year return.

The remittance field cannot be changed by Error Resolution examiners. This field must be blank on non-remittance returns and all numeric on remittance returns.

The message "Unrecognizable Field Error - Contact Supervisor" will appear when a return has neither CCC "G" or Section 04 and there is an entry in Field 01PI.

Fields Displayed for Section 01:

Field Designator

Maximum Characters

Field Name

Location

01CCC

10

Computer Condition Code

Top left corner

01TXP

4

Tax Period

Top of form next to the title

01PIC

1

Penalty and Interest

Upper right margin

01NC

4

Name Control/ Check Digit

Decedent's last name, Page 1, Part I, Box 1b

4

Name Control Underprint

Generated

01SSN

9

Social Security Number

Decedent's SSN, Page 1, Part I, Box 2

01DOB

8

Date of Birth

Page 1, Part I, Box 6

01DOD

8

Date of Death

Page 1, Part I, Box 7a

2

Fiscal Year Month Generated

Upper left margin

01RCD

8

Received Date

Date Stamp Middle of Part II

01CRD

8

Correspondence Received Date

Left margin Part II

RMIT>

11

Remittance

Green Money, Part ll Tax Due Line

01PI

1

Payment Indicator

Right margin, Part ll, Tax Due Line

01RFC

1

Refund Code

ERS only field

01PSN

9

Preparer (PTIN)

Bottom right corner, Page 1

01PEN

9

Preparer EIN

Bottom right corner, Page 1

01PTN

10

Preparer Phone Number

Bottom right corner, Page 1

01CAF

1

CAF Indicator

Right margin o Part I, Box 10b.

01EXP

1

Expatriate Code

Lower left margin

01RD>

8

Return Due Date

Generated

This field is blank for non-remittance returns and remittance returns processed through the Remittance Processing system. It is a non-correctable field.

The remittance amount is found on the Balance Due Line of a full paid return and is shown by a green rocker. A partial paid return has the remittance amount entered in green beside the taxpayer's entry on the Balance Due Line.

This field is transcribed from the name line in the entity portion of the return. This field must be the first four alpha characters of the last name.

Field 01NC is invalid if:

It is blank.

The first position is not alpha.

The second, third and fourth positions are not alpha, hyphen or blank.

There are any intervening blanks between characters.

The following information pertains to correction procedures for Field 01NC.

If (Form 706-NA)

Then

The name control has been transcribed incorrectly

Enter the correct name control.

The name control is missing and cannot be found

Research using local procedures.

Name control is found

Enter the correct name control in Field 01NC and on the return.

You are still unable to decide the name control

Suspend the record with AC 320 to Entity Control, using Form 4227, Intra-SC Reject or Routing Slip.

The SSN is a number assigned by the Social Security Administration (SSA) to identify potential Social Security contributors/recipients. The field is found on Page 1, Part I, Box 2 of the return.