Reminders

Form 706 and schedules redesigned. The Form 706 and schedules were redesigned to work more efficiently for taxpayers and the IRS. Additionally, all schedules were separated from the form. The schedules should be completed and attached to Form 706, as necessary.

Schedule T (Form 706). Schedule A-1 (Form 706) was renamed to Schedule T (Form 706). The functionality of this schedule is the same and should be completed and attached to Form 706, as necessary.

Schedule W (Form 706). The Continuation Schedule for Form 706 was renamed to Schedule W (Form 706). The functionality of this schedule is the same and should be completed and attached to Form 706, as necessary.

Representation authorization. A filer must use Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, to authorize another person to act on behalf of the estate before the IRS. See Representation Authorization, later, for more information.

Electronic payments. If you have access to U.S. banking services or electronic payment systems, you should use direct deposit for any refunds and pay electronically for any payments, whenever possible. See Line 22 and Line 23, later, for more information.