Section 08 Data Form 706, United States Estate (and Generation - Skipping Transfer)Tax…

The Error Record Format for Section 08 is listed as follows:

Field Designator

Maximum Characters

Field Name

Location

08D2A

35

DSUE Deceased Spouse Name 2

Part VI, Section D, Part II, Column A

08D2B

8

DSUE Date of Death 2

Part VI, Section D, Part II, Column B

08D2C

1

DSUE Portability Election Indicator 2

Part VI, Section D, Part II, Column C

08D2D

15

DSUE Portable Amount 2

Part VI, Section D, Part II, Column D

08D2E

15

DSUE Donor Gift Amount 2

Part VI, Section D, Part II, Column E

08D2F

8

DSUE Date of Gift 2

Part VI, Section D, Part II, Column F

08D3A

35

DSUE Deceased Spouse Name 3

Part VI, Section D, Part II, Column A

08D3B

8

DSUE Date of Death 3

Part VI, Section D, Part II, Column B

08D3C

1

DSUE Portability Election Indicator 3

Part VI, Section D, Part II, Column C

08D3D

15

DSUE Portable Amount 3

Part VI, Section D, Part II, Column D

08D3E

15

DSUE Donor Gift Amount 3

Part VI, Section D, Part II, Column E

08D3F

8

DSUE Date of Gift 3

Part VI, Section D, Part II, Column F

08D4A

35

DSUE Deceased Spouse Name 4

Part VI, Section D, Part II, Column A

08D4B

8

DSUE Date of Death 4

Part VI, Section D, Part II, Column B

08D4C

1

DSUE Portability Election Indicator 4

Part VI, Section D, Part II, Column C

08D4D

15

DSUE Portable Amount 4

Part VI, Section D, Part II, Column D

08D4E

15

DSUE Donor Gift Amount 4

Part VI, Section D, Part II, Column E

08D4F

8

DSUE Date of Gift 4

Part VI, Section D, Part II, Column F

This field is transcribed from Part VI, Section D, Part II, Column A and is valid for DOD after 12/31/2010.

Field 08D2A is invalid if it is not alpha numeric.

Check for coding and transcription errors and correct as needed.

This field is transcribed from Part VI, Section D, Part II, Column B and is valid for DOD after 12/31/2010.

Field 08D2B is invalid if it is not numeric.

Check for coding and transcription errors and correct as needed.

This field is transcribed from Part VI, Section D, Part II, Column C and is valid for DOD after 12/31/2010.

Field 08D2C is invalid if any character other than 1 (Yes), or 2 (No).

Check for coding and transcription errors and correct as needed.

This field is transcribed from Part VI, Section D, Part II, Column D and is valid for DOD after 12/31/2010.

Field 08D2D is invalid if it is not all numeric or exceeds $9,999,999,999,999.99.

Check for coding and transcription errors and correct as needed.

This field is transcribed from Part VI, Section D, Part II, Column E and is valid for DOD after 12/31/2010.

Field 08D2E is invalid if it is not all numeric or exceeds $9,999,999,999,999.99.

Check for coding and transcription errors and correct as needed.

This field is transcribed from Part VI, Section D, Part II, Column F and is valid for DOD after 12/31/2010.

Field 08D2F is invalid if it is not numeric.

Check for coding and transcription errors and correct as needed.

This field is transcribed from Part VI, Section D, Part II, Column A and is valid for DOD after 12/31/2010.

Field 08D3A is invalid if it is not alpha numeric.

Check for coding and transcription errors and correct as needed.

This field is transcribed from Part VI, Section D, Part II, Column B and is valid for DOD after 12/31/2010.

Field 08D3B is invalid if it is not numeric.

Check for coding and transcription errors and correct as needed.

This field is transcribed from Part VI, Section D, Part II, Column C and is valid for DOD after 12/31/2010.

Field 08D3C is invalid if any character other than 1 (Yes), or 2 (No).

Check for coding and transcription errors and correct as needed.

This field is transcribed from Part VI, Section D, Part II, Column D and is valid for DOD after 12/31/2010.

Field 08D3D is invalid if it is not all numeric or exceeds $9,999,999,999,999.99.

Check for coding and transcription errors and correct as needed.

This field is transcribed from Part VI, Section D, Part II, Column E and is valid for DOD after 12/31/2010.

Field 08D3E is invalid if it is not all numeric or exceeds $9,999,999,999,999.99.

Check for coding and transcription errors and correct as needed.

This field is transcribed from Part VI, Section D, Part II, Column F and is valid for DOD after 12/31/2010.

Field 08D3F is invalid if it is not numeric.

Check for coding and transcription errors and correct as needed.

This field is transcribed from Part VI, Section D, Part II, Column A and is valid for DOD after 12/31/2010.

Field 08D4A is invalid if it is not alpha numeric.

Check for coding and transcription errors and correct as needed.

This field is transcribed from Part VI, Section D, Part II, Column B and is valid for DOD after 12/31/2010.

Field 08D4B is invalid if it is not numeric.

Check for coding and transcription errors and correct as needed.

This field is transcribed from Part VI, Section D, Part II, Column C and is valid for DOD after 12/31/2010.

Field 08D4C is invalid if any character other than 1 (Yes), or 2 (No).

Check for coding and transcription errors and correct as needed.

This field is transcribed from Part VI, Section D, Part II, Column D and is valid for DOD after 12/31/2010.

Field 08D4D is invalid if it is not all numeric or exceeds $9,999,999,999,999.99.

Check for coding and transcription errors and correct as needed.

This field is transcribed from Part VI, Section D, Part II, Column E and is valid for DOD after 12/31/2010.

Field 08D4E is invalid if it is not all numeric or exceeds $9,999,999,999,999.99.

Check for coding and transcription errors and correct as needed.

This field is transcribed from Part VI, Section D, Part II, Column F and is valid for DOD after 12/31/2010.

Field 08D4F is invalid if it is not numeric.

Check for coding and transcription errors and correct as needed.