Form 706-A — United States Additional Estate Tax Return

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f706a.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

---

For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 706. Cat. No. 10141S Form 706-A (Rev. 8-2025) Created 4/17/25

Form 706-A (Rev. 8-2025) Page 2

If you completed Schedule B (Form 706-A), complete lines 16–19. If you did not complete Schedule B (Form 706-A), skip lines 16–18 and enter the amount from line 15 on line 19.

16 Enter the total cost (or fair market value (FMV)) from Schedule B (Form 706-A), line 4 . . . . . 16 17 Divide line 16 by line 12. Enter the result as a percentage. Do not enter more than 100% . . . 17 % 18 Multiply line 15 by line 17 . . . . . . . . . . . . . . . . . . . . . . . . 18 19 Additional estate tax. Subtract line 18 from line 15. If zero or less, enter -0- . . . . . . . 19 20 Enter section 1016(c) interest (where applicable) . . . . . . . . . . . . . . . . . 20

Under penalties of perjury, I declare that I have examined this return, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Form 706-A (Rev. 8-2025) Page 3 Schedule A Disposition of Specially Valued Property or Cessation of Qualified Use (see instructions) 1 List every specially valued property interest that the qualified heir disposed of or discontinued use of since the date of the decedent’s death. Do not list property that has previously been reported on another Form 706-A.

• List property in chronological order of disposition or cessation.

• Attach additional copies of Schedule A (Form 706-A), if necessary.

(a) Item number

(b) Form 706

schedule

(c) Form 706 schedule line

number

(d) Form 706 schedule item

number

(e) Description of specially valued property

(f) Date of disposition (or date qualified use

ceased)

(g) Amount received

(or FMV, if applicable)

(h) Special use

value

2 Add all amounts in column (g) or column (h), as applicable . . . . . . . . . . . . . 2 3 Total from additional Schedule(s) A (Form 706-A), line 2, attached to this schedule . . . . . 3 4 Totals. Add lines 2 and 3. Enter the amount from column (g) on Part II, line 12. Enter the amount from column (h) on Part II, line 13 . . . . . . . . . . . . . . . . . . . . . 4

Form 706-A (Rev. 8-2025)

Form 706-A (Rev. 8-2025) Page 4 Schedule B Involuntary Conversions or Exchanges (see instructions) 1 Check if for: Involuntary Conversion Exchange

Form 706-A (Rev. 8-2025) Page 5 Schedule C Dispositions to Family Members of the Qualified Heir Each transferee must enter into an agreement to be personally liable for any additional taxes imposed by section 2032A(c) and the agreement must be attached to this Form 706-A. See instructions. Note . If there is more than one transferee, attach additional copies of Schedule C (Form 706-A) and enter a consecutive number in the transferee entry space.

Last name First name Middle initial

Transferee # :

Social security number Relationship to the qualified heir

Enter the description of property transferred

(a) Item number

(b) Form 706

schedule

(c) Form 706 schedule line

number

(d) Form 706 schedule item

number

(e) Description of specially valued property

(f) Date of disposition

Form 706-A (Rev. 8-2025)