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양식 706-A 지침

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2019년 8월 개정

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Department of the Treasury  
Internal Revenue Service  
Instructions for Form 706-A  
United States Additional Estate Tax Return  
(For use with Form 706-A (Rev. August 2019))  
(Rev. August 2019)  
To report dispositions or cessations of qualified use under section 2032A of the Internal Revenue Code  
Section references are to the Internal Revenue  
Code unless otherwise noted.  
and/or Pay U.S. Estate (and  
assessed up to 3 years after the IRS  
Generation-Skipping Transfer) Taxes, to receives notice that the property was  
apply for an automatic extension of time  
to file. Check the “Form 706-A” box in  
Part II of Form 4768.  
Make the check or money order  
payable to “United States Treasury” and  
write “Form 706-A” and the qualified  
heir's social security number on the  
check or money order.  
If you are making an election to  
increase basis, see Basis, later, for  
information on paying interest.  
Private delivery services (PDSs).  
You can use certain PDSs designated  
by the IRS to meet the "timely mailing as  
timely filing/paying" rule for tax returns  
and payments. Go to IRS.gov/PDS.  
replaced or will not be replaced. See  
section 2032A(f) for details.  
Future Developments  
Lien  
For the latest information about  
developments related to Form 706-A  
and its instructions, such as legislation  
enacted after they were published, go to  
If the estate elected special-use  
valuation, section 6324B establishes a  
special lien against the specially valued  
property equal to the adjusted tax  
difference attributable to the special-use  
valuation.  
What’s New  
New mailing address. Effective  
January 1, 2019, Form 706-A will be  
filed in Kansas City, Missouri. See  
Where To File, later.  
Penalties  
Return preparer. Estate tax return  
preparers who prepare any return or  
claim for refund which reflects an  
understatement of tax liability due to an  
unreasonable position are subject to a  
penalty equal to the greater of $1,000 or  
50% of the income earned (or to be  
earned) for the preparation of each such  
return. Estate tax return preparers who  
prepare any return or claim for refund  
which reflects an understatement of tax  
liability due to willful or reckless conduct  
are subject to a penalty of $5,000 or  
75% of the income derived (or income  
to be derived), whichever is greater, for  
the preparation of each such return. See  
section 6694, the related regulations,  
and Ann. 2009-15, 2009-11 I.R.B. 687,  
available at Announcement 2009-15, for  
more information.  
General Instructions  
The PDS can tell you how to get  
Purpose of Form  
written proof of the mailing date.  
An heir must use Form 706-A to report  
the additional estate tax imposed by  
section 2032A(c) for an early disposition  
of specially valued property or for an  
early cessation of a qualified use of  
specially valued property.  
For the IRS mailing address to use if  
you're using a PDS, go to IRS.gov/  
PDSs can't deliver items to P.O.  
boxes. You must use the U.S.  
!
CAUTION  
Postal Service to mail any item  
The recapture tax is limited to the tax  
savings attributable to the property  
actually disposed of (or for which  
qualified use ceased) rather than to the  
tax savings attributable to all the  
specially valued property received by  
the heir.  
to an IRS P.O. box address.  
Where To File  
Effective January 1, 2019, file Form  
706-A at the following address.  
Department of the Treasury  
Internal Revenue Service Center  
Kansas City, MO 64999  
Definitions  
Who Must File  
The qualified heir must file Form 706-A  
if there was any taxable event (see  
Taxable Events, later) with respect to  
the specially valued property even if no  
tax is ultimately due. Further, the  
qualified heir must file Form 706-A if  
there was any involuntary conversion or  
exchange of the specially valued  
property even if the conversion or  
exchange is nontaxable.  
Specially valued property. The term  
“specially valued property” means farm  
or closely held business property that  
the executor elected to value at actual  
use rather than fair market value (FMV)  
(defined on page 3). The executor  
makes the election on Form 706, United  
States Estate (and Generation-Skipping  
Transfer) Tax Return, filed for the  
decedent. Specially valued property  
refers to the qualified real property  
described in section 2032A and  
If using a PDS, use this address.  
Internal Revenue Submission  
Processing Center  
333 W. Pershing Rd.  
Kansas City, MO 64108  
Statute of Limitations  
The additional estate tax may be  
assessed until 3 years after the IRS  
receives notice that the qualified heir  
disposed of the specially valued  
property or ceased to use it for the  
qualified use.  
When To File and Pay  
File Form 706-A and pay any additional  
taxes due within 6 months after the  
taxable disposition or cessation of the  
qualified use unless an extension of  
time has been granted.  
includes qualified real property owned  
indirectly, such as interests in certain  
partnerships, corporations, and trusts as  
described in section 2032A.  
If special valuation was elected on  
Form 706, each qualified heir consented  
in writing to his or her personal liability  
However, if the property was  
Use Form 4768, Application for  
disposed of in an involuntary conversion  
or in an exchange, the tax may be  
Extension of Time To File a Return  
August 27, 2019  
Cat. No. 10142D  
 
for the additional estate tax attributable  
to his or her interest in the specially  
valued property.  
exchange at arm's length, the FMV of  
the interest disposed of); or  
If a qualified heir dies before the  
required period has passed, any  
material participation requirement ends  
for that heir's portion of the property,  
provided the heir received a separate or  
other undivided interest from the  
decedent.  
The amount of additional estate tax  
that would have been imposed if the  
entire interest of the qualified heir in the  
qualified woodland had been disposed  
of, minus any additional estate tax  
imposed on all earlier transactions  
involving the woodland.  
Cessation of qualified use. The  
specially valued real property must be  
used as a farm for farming purposes, or  
used in a trade or business other than  
the trade or business of farming. For  
more details, see the Instructions for  
Form 706.  
The qualified use ceases if the  
specially valued real property is not  
used for the qualified use described  
earlier. Use of the property as a farm or  
other business is also considered to  
cease if, during any 8-year period that  
ends after the decedent's death, there  
were periods totaling more than 3 years  
during which:  
1. Neither the decedent nor any  
member of the decedent's family  
materially participated in the operation  
of the farm or other business (while the  
decedent held the property), and  
Qualified heir. The term “qualified  
heir” means, for any property, a member  
of the decedent's family who acquired  
the property (or to whom the property  
passes) from the decedent. If a qualified  
heir disposes of any interest in qualified  
real property to any member of his or  
her family, that member shall thereafter  
be treated as the qualified heir for the  
interest.  
If qualified heirs receive successive  
interests in specially valued property  
(for example, a life estate and  
remainder interests), the material  
participation requirement does not end  
for any part of the property until the later  
of the expiration of the recapture period  
or the death of the last qualified heir.  
Taxable Events  
In determining whether the required  
participation has occurred, disregard  
brief periods (30 days or less) during  
which there was no material  
The qualified heir causes a taxable  
event by disposing of any interest in the  
specially valued property or ceasing to  
use the specially valued property for its  
qualified use if:  
participation. But you may disregard  
these periods only if they were both  
preceded and followed by substantial  
periods (more than 120 days) in which  
there was uninterrupted material  
participation.  
The disposition or cessation of  
qualified use was before the death of  
the qualified heir, and  
The disposition or cessation was  
within 10 years after the decedent's  
death. (But see Two-Year Grace  
Required activities for material par-  
ticipation. See the Instructions for  
Form 706.  
Only one additional estate tax will be  
imposed with respect to any one part of  
specially valued property. For example,  
if additional estate tax is imposed for  
early cessation of a qualified use, a  
second additional estate tax will not be  
imposed for a subsequent early  
Basis  
See section 1014(a) for the basis of  
property acquired from a decedent.  
2. Neither the qualified heir nor any  
member of the qualified heir's family  
materially participated in the operation  
of the farm or other business (while the  
heir held the property).  
Election to increase basis. A  
qualified heir may elect to increase the  
basis of specially valued property when  
a taxable event (as defined earlier)  
occurs. If this election is made, the  
basis of the property shall increase to  
the excess of the FMV amount on the  
decedent's date of death (or alternate  
valuation date, if applicable) over the  
value amount determined under section  
2032A. Once the election is made, it is  
irrevocable.  
disposition of the same part of the  
specially valued property.  
If the decedent was retired or  
disabled before death, there are special  
rules for applying the 8-year period to  
paragraph (1) above. See section  
2032A(b)(4) and the Instructions for  
Form 706.  
Disposition to family member. A  
disposition of an interest in property to a  
family member of the qualified heir is a  
taxable event that must be reported on  
Form 706-A. If the transferee enters into  
an agreement to be personally liable for  
any additional tax under section  
Member of family. The term “member  
of the family” includes only:  
2032A(c), the disposition is nontaxable  
and you should enter it on Schedule C.  
If the family member does not enter  
into the agreement, the disposition is  
taxable and you should enter it on  
Schedule A.  
Disposition of timber. If the executor  
made a qualified woodlands election  
(section 2032A(e)(13)(A)), the  
disposition or severing of timber from  
the woodland is a disposition of a  
portion of the interest in the property.  
The disposition of a right to sever is  
treated as a disposition of the standing  
timber.  
An ancestor (parent, grandparent,  
To make the election, the qualified  
etc.) of the individual (where individual  
refers to either the decedent or a  
qualified heir);  
heir must:  
Check the box on line 7 of Part I;  
Enter on line 20 of Part II the amount  
The spouse of the individual;  
of interest being paid on the additional  
estate tax due; and  
A lineal descendant (child, stepchild,  
grandchild, etc.) of the individual, the  
individual's spouse, or a parent of the  
individual; or  
File with Form 706-A, a statement  
that:  
a. Contains the name, address, and  
The spouse, widow, or widower of  
taxpayer identification number of the  
qualified heir and of the estate;  
b. Identifies the election as the  
election under section 1016(c); and  
c. Specifies the property with  
respect to which the election is  
made.  
any lineal descendant described above.  
A legally adopted child of an  
individual is treated as a child of that  
individual by blood.  
Period of material participation.  
To determine whether the material  
participation requirement is satisfied,  
include periods during which the  
decedent's estate held the property.  
The additional estate tax on this  
disposition is the amount equal to the  
lesser of:  
A qualified heir who makes this  
election must pay interest on the  
The amount realized on the  
additional estate tax calculated from the  
date that is 9 months after the date of  
disposition (or, if other than a sale or  
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the decedent's death to the date of the  
payment of the additional estate tax.  
qualified heir disposed of or  
only a part of the specially valued  
discontinued use of since the date of the property, report in column D the pro rata  
decedent's death and for which a Form  
706-A has not been previously filed. Do  
not list any interests that have already  
been reported on Schedule A or B of a  
previously filed Form 706-A. In general,  
do not list property interests disposed of  
to family members of the qualified heir.  
These interests should be listed on  
Schedule C.  
share of the FMV allocable to the part  
owned by the qualified heir.  
Two-Year Grace  
Period—Commencement  
Date  
Column E. Report in column E the  
special-use value at the date of the  
decedent's death (or alternate valuation  
date) of the specially valued property  
that passed from the decedent to the  
qualified heir who disposed of the  
property or discontinued the qualified  
use. Use the same special-use value  
that the executor reported on the Form  
706 filed for the decedent's estate. If the  
IRS has completed the audit of the  
estate tax return, use the agreed value  
rather than the reported value. If the  
qualified heir owned only a part of the  
specially valued property, report in  
column E the pro rata share of the  
special-use value allocable to the part  
owned by the qualified heir.  
For the 2 years immediately following  
the date of the decedent's death, the  
failure by the qualified heir to begin  
using the property in a qualified use will  
not be considered a cessation of  
qualified use and therefore will not  
trigger the additional estate tax. The  
date on which the qualified heir begins  
to use the property in a qualified use is  
the commencement date.  
Column A. Number and list the  
property interests in chronological order  
of disposition or cessation.  
Column B. Use the same description in  
column B that the executor used for the  
specially valued property on the Form  
706 filed for the decedent. Please  
The 10-year recapture period is  
extended by the period after the  
decedent's death and before the  
commencement date.  
include in column B the schedule and  
item number where the specially valued  
property was reported on the Form 706  
filed for the decedent's estate.  
For example, if the decedent died  
February 28, 2019, and the  
Column C. Report in column C the  
date that the qualified heir disposed of  
the specially valued property or  
discontinued the qualified use.  
Schedule B. Involuntary  
Conversions or  
Exchanges  
commencement date is August 1, 2020,  
the recapture period would begin  
August 1, 2020, and end July 31, 2030.  
Involuntary conversions of qualified real  
property (under the rules of section  
1033) and exchanges of qualified real  
property (under the rules of section  
1031) are treated similarly when figuring  
the additional estate tax on Form 706-A.  
How To Complete Form  
706-A  
Column D. If the qualified heir  
disposed of the specially valued  
property in an arm's length transaction,  
report in column D the amount realized.  
You may file Form 706-A for only one  
qualified heir. If a disposition, cessation,  
involuntary conversion, or exchange  
involves more than one qualified heir,  
each heir must file a separate Form  
706-A.  
Arm's length transaction. An arm's  
length transaction is a transaction where  
there is no bargain or gift element for  
affection or other reasons.  
The rules later apply to all qualified  
heirs, whether or not they made an  
election, for involuntary conversions and  
exchanges occurring after 1981.  
Complete Form 706-A in this order.  
1. Part I.  
2. Schedules A and B.  
3. Part II.  
Amount realized. The amount  
realized is the sum of the money  
received plus the FMV of property (other  
than money) received. For the real  
property taxes that must be taken into  
account, see section 1001(b).  
If the qualified heir owned only a part  
of the specially valued property, report  
in column D the pro rata share of the  
amount realized that is allocable to the  
part owned by the qualified heir.  
If the specially valued property is  
disposed of by the qualified heir in other  
than an arm's length transaction, or if  
the qualified use is discontinued by the  
qualified heir, report in column D the  
FMV of the specially valued property as  
of the date of disposition or cessation of  
qualified use.  
If you are reporting an involuntary  
conversion or exchange, you may not  
use the same Form 706-A to report any  
cessations or other dispositions that are  
not involuntary conversions or  
4. Schedule C.  
Note. The qualified heir must sign the  
exchanges. Use a separate Form 706-A  
for the cessations or other dispositions.  
return.  
You may report conversions and  
Specific Instructions  
exchanges together on the same return.  
Nontaxable Involuntary  
Conversions or Exchanges  
Valuation  
When computing the amounts to enter  
on Form 706-A, use the same values  
and estate tax that the executor  
If the qualified heir reinvests all of the  
involuntary conversion proceeds in  
qualified replacement property or if the  
qualified heir exchanges qualified real  
property solely for qualified exchange  
property, then there is no additional  
estate tax.  
reported on the Form 706 filed for the  
decedent. However, if the IRS has  
completed the audit of the estate tax  
return, use the agreed values and tax  
rather than the reported values and tax.  
FMV. FMV is the price at which the  
property would change hands between  
a willing buyer and a willing seller,  
neither being under any compulsion to  
buy or to sell and both having  
Schedule A. Disposition of  
Specially Valued Property  
or Cessation of Qualified  
Use  
You should complete Form 706-A,  
even though there is no tax, to notify the  
IRS that the involuntary conversion or  
exchange took place. However, you  
must complete only Part I, Schedule B,  
and Schedule A. Write “nontaxable” on  
line 19 of Part II.  
reasonable knowledge of relevant facts.  
For additional information and  
examples, see Regulations section  
20.2031-1(b). If the qualified heir owned  
On Schedule A, list every specially  
valued property interest that the  
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Declaration of Representative, to  
authorize another person to act for him  
or her before the IRS.  
Partially Taxable Involuntary  
Conversions or Exchanges  
Column B. Describe the qualified  
replacement property with enough detail  
so that the IRS can locate and value it.  
For more information, see the  
If the cost of the qualified replacement  
property is less than the amount  
realized in the involuntary conversion or  
if other property in addition to qualified  
exchange property is received in the  
exchange, the conversion or exchange  
is partially taxable. You should complete  
all of Form 706-A and determine the tax  
using Part II.  
Generally, anyone who is paid to  
prepare the return must sign the return  
in the space provided and fill in the Paid  
Preparer's Use Only area. See section  
instructions to Schedule A of Form 706.  
Column C. For an involuntary  
conversion, enter the cost of the  
replacement property. For an exchange, 7701(a)(36)(B) for exceptions.  
enter the FMV of the replacement  
In addition to signing and completing  
property.  
the required information, the paid  
preparer must give a copy of the  
completed return to the taxpayer.  
Part II—Tax Computation  
Line 2  
Enter the total value at the estate tax  
valuation date of all specially valued  
property that the executor elected, on  
the Form 706 filed for the decedent's  
estate, to value at actual use rather than  
FMV.  
List on Schedule A all specially  
valued property that the qualified heir  
disposed of or discontinued use of,  
regardless of whether he or she  
Note. A paid preparer may sign original  
or amended returns by rubber stamp,  
mechanical device, or computer  
software program.  
received replacement or exchange  
property for it. List on Schedule B only  
the replacement or exchange property  
the qualified heir actually received.  
Paid Preparer  
Authorization  
Qualified Replacement or  
Exchange Property  
Qualified replacement property means  
any real property that is to be used for  
the qualified use and that:  
Line 3a  
If you want to allow the IRS to discuss  
the tax return with the paid preparer who  
signed it, check the “Yes” box in the  
signature area of the return. This  
Enter the amount of the estate tax for  
the decedent's estate that is  
recomputed using FMV at the estate tax  
valuation date rather than actual use  
value. Attach a schedule showing the  
recomputed estate tax.  
authorization applies only to the  
Was acquired in an exchange that  
individual whose signature appears in  
the Paid Preparer Use Only section of  
the return. It does not apply to the firm, if  
any, shown in that section. If the “Yes”  
box is checked, you are authorizing the  
IRS to call the paid preparer to answer  
any questions that may arise during the  
processing of its return. You are also  
authorizing the paid preparer to:  
qualified under section 1031,  
Was purchased by the qualified heir  
within the time specified by section  
Schedule C. Dispositions  
to Family Members of the  
Qualified Heir  
1033 to replace the qualified property,  
or  
Is real property into which the  
qualified real property has been  
converted.  
Agreement by transferee. You may  
enter a disposition to a family member  
of the qualified heir on Schedule C only  
if you file this Form 706-A on time  
(including extensions) and attach an  
agreement by the transferee to be  
personally liable for any additional  
estate tax under section 2032A(c) on  
the interest received. For a format of the  
agreement, see Form 706,  
Give the IRS any information that is  
Qualified exchange property means  
any real property that is to be used for  
the same qualified use that the property  
for which it was exchanged was used.  
missing from your return;  
Call the IRS for information about the  
processing of your return or the status of  
any refund or payment(s); and  
Respond to certain IRS notices that  
The period of the decedent's or  
family member's ownership, qualified  
use, or material participation with  
respect to replaced or exchanged  
property is treated as the period of  
ownership, qualified use, or material  
participation with respect to the qualified  
replacement or exchange property. This  
applies only to that part of the FMV of  
the replacement or exchange property  
(at the date of acquisition) that does not  
exceed the FMV of the replaced or  
exchanged property (at the date of  
disposition).  
you may have shared with the preparer  
about math errors, offsets, and return  
preparation.  
Schedule A-1.  
The notices will not be sent to the  
preparer. You are not authorizing the  
paid preparer to receive any refund  
check, bind you to anything (including  
any additional tax liability), or otherwise  
represent you before the IRS. If you  
want to expand the paid preparer’s  
authorization, see Pub. 947, Practice  
Before the IRS and Power of Attorney.  
However, the authorization will  
automatically end no later than the due  
date (excluding extensions) for filing the  
tax return. If you want to revoke the  
authorization before it ends, see Pub.  
947.  
If you are not filing this Form 706-A  
on time, or if the transferee does not  
enter into the agreement, you must  
enter the disposition(s) on Schedule A  
instead of Schedule C.  
How To Complete  
Schedule C  
See the instructions for completing  
columns A, B, and C of Schedule A  
of Qualified Use, earlier.  
Note. The 10-year recapture period is  
extended under certain circumstances.  
Signature(s)  
Form 706-A must be signed. The  
taxpayer (or person filing on his or her  
behalf) must verify and sign the  
How To Complete  
Schedule B  
Column A. Make one entry for each  
item of qualified replacement or  
exchange property.  
Privacy Act and Paperwork Reduc-  
tion Act Notice. We ask for the  
information on this form to carry out the  
Internal Revenue laws of the United  
States. We need it to figure and collect  
the right amount of tax. Subtitle B,  
declaration on page 1 under penalties of  
perjury. The taxpayer may use Form  
2848, Power of Attorney and  
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Estate and Gift Taxes, of the Internal  
Revenue Code, imposes a tax in some  
cases on qualified heirs who dispose of  
property valued under special valuation  
information to other countries under a  
tax treaty, to federal and state agencies  
to enforce federal nontax criminal laws,  
or to federal law enforcement and  
Recordkeeping .  
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Preparing the form  
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rules. This form is used to determine the intelligence agencies to combat  
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Copying, assembling,  
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For example, we may disclose your tax  
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Division, 1111 Constitution Ave. NW,  
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The time needed to complete and file  
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