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Instructions for Form 706›(Rev. July 2026)›General Instructions

Rounding Off to Whole Dollars

Instruction 706 — Instructions for Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return · 2026-10-03 edition · updated 2026-10-04 · United States

You should round off cents to whole dollars on the return and schedules. If you do round to whole dollars, you must round all amounts. To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3.

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▸Contents — Instruction 706 — Instructions for Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return
Instruction 706 — Instructions for Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return

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