Section 05 Data Form 706, U.S. Estate (and Generation - Skipping Transfer)Tax Return,…

The Error Record Format for Section 05 is listed as follows:

Field Designator

Maximum Characters

Field Name

Location

05AMS

1

Marital Status (need to input 1, 2, 3, 4 or 5)depending on the marital status.

Page 2, Part IV, Line 3a

This field is transcribed from Part IV, Line 3a and is valid for DOD in 2012 and subsequent.

Field 05AMS is invalid if:

Any character other than 1 (Married), 2 (Widow/Widower), 3 (Single), 4 (Legally Separated), or 5 (Divorced).

Check for coding and transcription errors and correct as needed

Follow IF/Then chart for correction procedures:

IF (Form 706)

THEN

If taxpayer has not answered Line 3a

Check Death Certificate to decide marital status.

GTSEC 05 and enter, 1 (Married), 2 (Widow/Widower), 3 (Single), 4 (Legally Separated, or 5 (Divorced).

If not found on the Death Certificate

Research INOLE to decide taxpayer marital status.

GTSEC 05 and enter 1 (Married), 2 (Widow/Widower), 3 (Single), 4 (Legally Separated) or 5 (Divorced).