Section 03 Data, Form 706-NA, United States Estate (and Generation-Skipping Transfer)…

Section 03 field designators, line numbers, field lengths and titles are listed below. This section is transcribed in dollars and cents.

Field 03B/R Line 16 (for 202412 and Prior) or Line 17 (Tax Due), Line 18a (Overpayment) for (202501 and later) on Form 706-NA, Balance Due/Overpayment) can be positive or negative.

The Error Record Format for Section 03 is listed as follows:

Field Designator

Maximum Characters

Field Name

Location

0312

12 (202412 and Prior) 15 (202501 and later)

Net Estate Tax

Part II, Line 12

12 (202412 and Prior) 15 (202501 and later)

Net Estate Tax Computer-Generated

0313

12 (202412 and Prior) 15 (202501 and later)

GST Tax (202412 and Prior) Net Estate Tax (202501 and later)

Part II, Line 13

12 (202412 and Prior) 15 (202501 and later)

Net Estate Tax Computer Generated (202501 and later)

03SEC

12

Section 4980A

Part II, Line 16 (Tax Years 1997 and Prior)

0314

12 (202412 and Prior) 15 (202501 and later)

Total Transfer Taxes (202412 and Prior) GST Tax (202501 and later)

Part II, Line 14

12 (202412 and Prior) 15 (202501 and later)

Total Transfer Taxes Computer-Generated (202412 and Prior GST Tax (202501 and later)

0315

12 (202412 and Prior) 15 (202501 and later)

Earlier Payments (202412 and Prior) Total Transfer Taxes (202501 and later)

Part II, Line 15

12 (202412 and Prior) 15 (202501 and later)

Total Transfer Taxes Computer Generated (202501 and later)

03USB

12

U.S. Treasury Bonds

Part II, Line 18 (Tax Years 2004 and Prior)

03PMT

12

Total Payments

Part II, Line 19 (Tax Years 2004 and Prior)

12

Total Payments Computer-Generated

0316

15

Prior Payments (202501 and later)

Line 16 (202501 and later)