Part — Instruction 706 — Instructions for Form 706

Line 2 Enter the SSN assigned specifically to the decedent. You cannot use the SSN assigned to the decedent’s spouse. If the decedent did not have an SSN, the executor should obtain one for the decedent by filing Form SS-5 with a local Social Security Administration (SSA) office.

Lines 3a through 3g Enter the decedent’s domicile at the date of death. This should include:

City, town, or post office;
County;
State or province;
Country; and
ZIP code or foreign postal code.

The domicile should be the decedent’s address and not the hospital or hospice address.

Line 4 Enter the year the decedent established the domicile entered on lines 3a through 3g. For estate tax purposes, a person acquires a domicile in a place by living

IF . . .	THEN . . .
you enter zero on any item of the Recapitulation	you need not file the schedule (except for Schedule F (Form 706)) referred to on that item.
you are estimating the value of one or more assets pursuant to the special rule of Regulations section 20.2010-2(a)(7)(ii)	you must report the asset on the appropriate schedule, but you are not required to enter a value for the asset. Include the estimated value of the asset in the totals entered on Part V, items 10 and 23.

Instructions for Form 706 (Rev. 7-2026) 5

there, for even a brief period of time, with no definite present intention of later moving. For this purpose, the United States includes only the states and the District of Columbia. See Regulations section 20.0-1 for more information. If the decedent’s domicile is other than the United States, see Residents of U.S. Territories, earlier.

Line 7a. Name of Executor If there is more than one executor, enter the name of the executor to be contacted by the IRS and see line 7l.

Line 7b. Executor’s TIN Enter the executor’s taxpayer identification number (TIN). Only one executor should complete this line. If there is more than one executor, see line 7l.

Lines 7c through 7j. Executor’s Address Use Form 8822 to report a change of the executor’s address.

Line 7k. Executor’s Phone No. Enter the executor’s phone number. If there is more than one executor enter the phone number of the executor from line 7a, and see line 7l.

Line 7l. Multiple Executors Check here if there is more than one executor. On an attached statement, provide the name, address, telephone number, and SSN/TIN of any executor other than the one named on line 7a.

Lines 9a and 9b If the decedent was a citizen or resident of the United States and died testate (leaving a valid will), attach a certified copy of the will to the return. If you cannot obtain a certified copy, attach a copy of the will and an explanation of why it is not certified. Check the boxes on lines 9a and 9b, as applicable.

Line 10 Check the box on line 10 to indicate that you attached the death certificate to the return.

Note: A death certificate must be attached to the return.

Line 12. Special Rule If the estate is estimating the value of assets under the special rule of Regulations section 20.2010-2(a)(7)(ii), check here and see the instructions for Part V, Item 10 and Item 23 .

Line 13. Supplementing Form 706 If you find that you must change something on a return that has already been filed, you should:

File another Form 706;
Check the box on line 13;
Include a statement of what has changed, along with the supporting information; and
Attach a copy of the original Form 706 that has already been filed.

For the mailing address for supplemental Form 706, see Filing Estate and Gift Tax Returns .

File the supplemental Form 706 at the following address.

Internal Revenue Service Center Attn: E&G, Stop 824G 7940 Kentucky Drive Florence, KY 41042-2915

If you’re using a PDS, file at this address.

Internal Revenue Service Center Attn: E&G, Stop 824G 7940 Kentucky Drive Florence, KY 41042-2915

If you have already been notified that the return has been selected for examination, you should provide the additional information directly to the office conducting the examination.