Section 03 Data Form 706, U.S. Estate Tax Return, General Information

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

Field 03B/R, Part II, Line 20 (202412 and Prior) or Part II, Line 22 for Balance Due and Page 2, Part II, Line 23 Refund (202501 and later), can be positive or negative on Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return.

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

Field Designator

Maximum Characters

Field Name

Location

03GTC

15

Gift Tax Credit

Part II, Line 15 (Tax Years 2002 through 2004)

0313

15

Foreign Death Tax Credit

Part II, Line 13

0314

15

Prior Transfer Credit

Part II, Line 14

0315

15

Total Credits (202412 and Prior) Pre 1977 Federal Gift Tax (202501 and later)

Part II, Line 15 Total Credits (202412 and Prior) Part II, Line 15, Pre 1977 Federal Gift Tax (202501 and later)

15

Total Credit Computer-Generated