Section 04 Data, Form 706-NA, United States Estate (and Generation-Skipping Transfer)…

The following information pertains to Section 04 data.

The Error Record Format for Section 04 is listed as follows:

Field Designator

Maximum Characters

Field Name

Location

04PNL

28

Primary Name Line Decedent

Part I, Box 1a and 1b for (2019 and later

04EXE

35

Executor

Part I, Box 9a or 10a for 202501 and later Part I, Box 9a for (2019 revision). 9a or 10a for (2013 revision).

04CON

35

"In-Care-of" Name

Part I Box 9e or 10e (202501 and later). Part I, Box 9b or 10b (2013 revision).

04FAD

35

Foreign Address

Part I Line 9e or 10e (202501 and later). Part I, Box 9b or 10 b. (2013 thru 202412).

04ADD

35

Street Address

Part I Line 9e or 10e (202501 and later). Part I, Box 9b or 10b (2013 thru 202412)

04CTY

22

City/Major City

Part I Box 9g or 10g (202501 and later). Part I, Box 9b or 10b (2013 thru 202412).

04ST

2

State Code

Part I Box 9h or 10h (202501 and later). Part I, Box 9b (for (2019 revision). Box 9b or 10b for (2013 thru 202412).

04ZIP

12

ZIP Code

Part I Box 9i or 10i (202501 and later). Part I, Box 9b (2019 revision). 9b or 10b for (2013 revision).

Section 04 cannot be present on a "G" coded return. If present, DLSEC 04.

This field is transcribed from Part I, Box 1a (Field 04PNL) of the return. The field must be present unless CCC "G" is present.

Although the total field is "35" characters, the number of characters that can be input is limited to "28" because the word "ESTATE" is generated when going to the Master File.

Entities are established by the input of entity return data. If the name is changed, the change is also made by entity.

This field shows the name of the decedent for whom the estate tax return is being filed.

Field 04PNL is invalid if any of the following conditions are present:

The field is completely blank.

The field contains characters other than alpha, less than sign (<), hyphens (-), and blanks.

A character follows two consecutive blanks.

The first position contains a blank.

No less than sign (<) is present.

One less than sign (<) is present and is followed by a blank.

For taxpayers with only one name, a hyphen present in the first position followed by a less than (<) is not found.

The field contains more than two less than signs (<)’s.

Less than signs (<) cannot appear in consecutive positions.

The first or last position of the field contains a less than (<).

Check for coding and transcription errors and correct as needed. If name is not present or cannot be resolved, SSPND with AC 320 to Entity Control, using Form 4227, Intra-SC Reject or Routing Slip.

This field is transcribed from Part I, Box 9a or 10a (Field 04EXE) of the return. The field must be present except when "G" coded.

This field identifies the person responsible for the estate.

Field 04EXE is invalid if any of the following conditions are present:

The field contains other than alpha characters, numeric characters, hyphens, ampersands, or blanks.

Any character other than alpha or numeric is found in the first position.

A character is followed by two consecutive blanks.

Check for coding and transcription errors and correct as needed.

Refer to the return or attachments to find the correct name.

If no executor is indicated, enter the name of a personal representative or attorney which can be found on Page 1, Part I, Box 10a or 12a, the signature area, or in attachments for 202412 and Prior.

If the return and attachments have no evidence of an executor nor a personal representative or attorney, SSPND with AC 211 and attach appropriate Correspondence Action Sheet. The correspondence must be sent to the decedent’s address if no other address is available.

(202501 and later) Personal Representative has been removed from the return. They will now need to file a separate 2848 or 8821.

Follow If and Then Table:

IF (Form 706-NA)

Then

Complete Reply

Enter correspondence received date in 01CRD.

Enter all new data received from taxpayer in applicable fields.

Insufficient Reply or No Reply

Enter CCC "3" in field 01CRD.

Enter Unknown in 04EXE

(202412 and Prior) The In-Care-Of field is transcribed from Part I, Box 9b or 10b.

(202501 and later) The In-Care-Of field is transcribed from Part I, Box 9e or 10e .

This field has 35 positions and the valid characters are alpha, numeric, ampersand, dash, slash or percent.