Part IV—General Information

Line 3a Check the applicable box for the marital status of the decedent at the time of death. If the decedent was married at the time of death, complete line 4.

Line 3b If the decedent had one or more prior marriages, complete line 3b by providing the following information for each former spouse.

• Name of former spouse in column (i).

• SSN of former spouse in column (ii).

• Date the marriage ended in column (iii).

• Whether the marriage ended by annulment, divorce decree, or death of spouse. Check only one box in column (iv).

If the prior marriage ended in death and the predeceased spouse died after December 31, 2010, complete Part VI, Section D, if the estate of the predeceased spouse elected to allow the decedent to use any unused exclusion amount. For more information, see section 2010(c)(4) and related regulations.

Line 4 Complete line 4 whether or not there is a surviving spouse and whether or not the surviving spouse received any benefits from the estate. If there was no surviving spouse on the date of the decedent’s death, enter “None” on line 4a and leave lines 4b and 4c blank. The value entered on line 4c need not be exact. See Column (iv), Amount received, under line 5a, later.

Note: Do not include any DSUE amount transferred to the surviving spouse in the total entered on line 4c.

Instructions for Form 706 (Rev. 7-2026) 19

Line 5a Enter individuals (other than the surviving spouse), trusts, or other estates who receive benefits from the estate. Do not include charitable beneficiaries shown in Schedule O (Form 706). Attach additional statements if necessary.

Column (i), Name. Enter the name of each individual, trust, or estate that received (or will receive) benefits of $5,000 or more from the estate directly as an heir, next-of-kin, devisee, or legatee; or indirectly (for example, as beneficiary of an annuity or insurance policy, shareholder of a corporation, or partner of a partnership that is an heir, etc.).

Column (ii), Identifying number. Enter the SSN of each individual beneficiary listed. If the number is unknown, or the individual has no number, indicate “unknown” or “none.” For trusts and other estates, enter the employer identification number (EIN).

Column (iii), Relationship to decedent. For each individual beneficiary, enter the relationship (if known) to the decedent by reason of blood, marriage, or adoption. For trust or estate beneficiaries, indicate “TRUST” or “ESTATE.”

Column (iv), Amount received. Enter the amount actually distributed (or to be distributed) to each beneficiary including transfers during the decedent’s life from Schedule G (Form 706) required to be included in the gross estate. The value to be entered need not be exact. A reasonable estimate is sufficient. For example, where precise values cannot readily be determined, as with certain future interests, a reasonable approximation should be entered. The total of these distributions should approximate the amount of gross estate reduced by funeral and administrative expenses, debts and mortgages, bequests to surviving spouse, charitable bequests, and any federal and state estate and GST taxes paid (or payable) relating to the benefits received by the beneficiaries listed on lines 4 and 5.

Line 5c All distributions of less than $5,000 to specific beneficiaries may be included with distributions to unascertainable beneficiaries on line 5c.

Line 6. Protective Claim for Refund If you answered “Yes,” complete Schedule PC (Form 706) for each claim.

A protective claim for refund may be filed when there is an unresolved claim or expense that will not be deductible under section 2053 before the expiration of the period of limitation under section 6511(a). To preserve the estate’s right to a refund once the claim or expense has been finally determined, the protective claim must be filed before the end of the limitations period. For more information on how to file a protective claim for refund with this Form 706, see the instructions for Schedule PC (Form 706), later.

Line 7. Section 2044 Property If you answered “Yes,” these assets must be shown on Schedule F (Form 706).

Section 2044 property is property for which a previous section 2056(b)(7) election (QTIP election) has been made, or for which a similar gift tax election (section 2523) has been made. For more information, see the instructions for Schedule F (Form 706), later.

Line 9. Insurance Not Included in the Gross Estate If you answered “Yes” to either line 9a or 9b, for each policy you must complete and attach Schedule D (Form 706), Form 712, and an explanation of why the policy or its proceeds are not includible in the gross estate.

Line 11. Partnership Interests and Stock in Close Corporations If you answered “Yes” on line 11a, you must include full details for partnerships (including family limited partnerships), unincorporated businesses, and limited liability companies (LLCs) on Schedule F (Form 706) (Schedule E (Form 706) if the partnership interest is jointly owned). Also include full details for fractional interests in real estate on Schedule A (Form 706) and for stock of inactive or close corporations on Schedule B (Form 706).

Value these interests using the rules of Regulations section 20.2031-2 (stocks) or 20.2031-3 (other business interests).

A close corporation is a corporation whose shares are owned by a limited number of shareholders. Often, one family holds the entire stock issue. As a result, little, if any, trading of the stock takes place. There is, therefore, no established market for the stock, and those sales that do occur are at irregular intervals and seldom reflect all the elements of a representative transaction as defined by FMV.

Line 13. Trusts If you answered “Yes” on either line 13a or line 13b, attach a copy of the trust instrument for each trust.

Complete Schedule G (Form 706) if you answered “Yes” on line 13a and Schedule F (Form 706) if you answered “Yes” on line 13b.

Line 15. Foreign Accounts Check “Yes” on line 15 if the decedent at the time of death had an interest in or signature or other authority over a financial account in a foreign country, such as a bank account, securities account, an offshore trust, or other financial account.