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

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

04CAD

20

County at Death

(202412 and Prior), Part I, Box 3a for

(202501 and later), Part I, Box 3b

04SAD

2

State at Death

(202412 and Prior), Part I, Box 3a

(202501 and later), Part I, Box 3c

04ZAD

12

ZIP at Death

(202412 and Prior), Part I, Box 3a

(202501 and later), Part I, Box 3d

04EXE

35

Executor

(202412 and Prior), Part I, Box 6a

(202501 and later), Part I, Box 7a

04CON

35

"In-Care-of" Name

(202412 and Prior), Part I, Box 6a

(202501 and later), Part I, Box 7a or 7c

04FAD

35

Foreign Address

(202412 and Prior), Part I, Box 6b

Part I, Box 7c for 202501 and later

04ADD

35

Street Address

(202412 and Prior), Part I, Box 6b

(202501 and later), Part I, Box 7c

04CTY

22

City/Major City Code

(202412 and Prior), Part I, Box 6b

(202501 and later), Part I, Box 7e

04ST

2

State Code

(202412 and Prior), Page 1, Part I, Box 6b

(202501 and later), Part I, Box 7f

04ZIP

12

ZIP Code

(202412 and Prior), Part I, Box 6b

(202501 and later), Part I, Box 7g

04MXI

1

Multiple Executors Indicator

(202412 and Prior), Part I, Box 6d

(202501 and later), Part I, Box 7b

04AEI

1

Asset Value Estimate Indicator

(202412 and Prior), Part I, Box 11

(202501 and later), Part I, Box 12

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

This field is transcribed from Page 1, Part I, Box 1a and 1b. The Primary Name Line 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.

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

Field 04PNL is invalid if:

It is blank.

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

A character follows 2 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 sign (<) is not found.

The field contains more than two less-than sign (<).

Less-than sign (<) cannot appear in consecutive positions.

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

The number of character positions is more than 28.

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.

(202412 and prior), County at Death field is transcribed from Page 1, Part I, Box 3a of the return. The field must contain an entry.

(202501 and later), County at Death field is transcribed from Page 1, Part I, Box 3b, of the return. The field must contain an entry.

Field 04CAD is invalid if:

It is blank.

Field contains characters other than alpha characters and blanks.

An alpha follows two consecutive blanks.

Check for coding and transcription errors and correct as needed.

For Alaska, use the applicable borough. For Louisiana, use the applicable parish.

The following table contains instructions for Field 04CAD:

If (Form 706)

Then

A U.S. citizen dies while abroad, but whose domicile remained in the U.S.

The Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, must be filed with the Kansas Submission Processing Campus.

(202412 and Prior) The information is not found on Part I, Box 3a

Research death certificate.