Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
Official form guide
Form 706A: United States Additional Estate Tax Return
IRS Form 706-A is the United States Additional Estate Tax Return used by a qualified heir to report the recapture tax on early disposition or cessation of specially valued property. It must be filed and any tax paid within 6 months of the event.
Need help with Form 706A?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 706A.
Start filling →Form Overview
IRS Form 706A - United States Additional Estate Tax Return
IRS Form 706-A is the United States Additional Estate Tax Return used by a qualified heir to report the recapture tax on early disposition or cessation of specially valued property. It must be filed and any tax paid within 6 months of the event.
Risk Radar
Scan points- 1Missing the 6‑month filing deadline can trigger penalties.
- 2Failing to file within 6 months after the taxable disposition or cessation
- 3Omitting the qualified heir’s signature on the return
- 4Listing property already reported on a previously filed Form 706-A
- 5Not using the correct IRS mailing address for non‑PDS submissions
Plain English
Form 706-A tells the IRS how much extra estate tax a qualified heir owes when they sell or stop using special property before the required time. The heir lists the property, calculates the tax, and sends the return with any payment.
Submission Date
- Filing date: 2025-09-10 22:10:13
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
AI co-pilot
Fill it faster. Catch mistakes before you file.
What this form is for
- Use this form when a qualified heir has an early disposition or cessation of qualified use of specially valued property, or any taxable event, including involuntary conversion or exchange, under section 2032A.
- Check Form 4768 instead when you need to request an automatic extension of time to file and/or pay.
Form selector
Use this form or another form?
Need more than 6 months to file after the taxable event
Provides an automatic extension of time to file and pay
✓ Confirm the “Form 706-A” box is checked in Part II of Form 4768
Need to correct information on a return already filed
Allows filing a supplemental return with changes
✓ Enter “Supplemental Information” across the top of page 1 of the form
Using a private delivery service for mailing
IRS requires specific address for PDS deliveries
✓ Verify the mailing address is Internal Revenue Submission Processing Center 333 W. Pershing Rd.
Deadline or filing window
The filing window opens when a taxable disposition or cessation of qualified use occurs. The return and any tax must be filed within 6 months of that event. An extension can be requested with Form 4768, checking the “Form 706-A” box.
Checklist
What you need before filling it out
Part I, line 1 (Name of qualified heir)
Heir’s legal name · Form 706-A, Part I
Part I, line 2 (Heir’s SSN)
Social Security number · Form 706-A, Part I
Part II, line 19 (Additional Estate Tax)
Calculation of tax due · Instructions for Part II, Line 19
Schedule A, column (a) (List of specially valued property)
Property description and dates · Schedule A of Form 706-A
Payment section (if balance due)
Payment amount and method · Instructions p.1, electronic payment guidance
Before you submit
- 1Verify the heir’s name matches the legal name on the SSN
- 2Confirm the heir’s Social Security number is entered correctly
- 3Ensure all qualified use cessations or dispositions are listed on Schedule A
- 4Check that any property transferred to family members is placed on Schedule C, not Schedule A
- 5Calculate Additional Estate Tax and enter the amount on Line 19
- 6If a balance is due, confirm the payment method and amount
- 7Sign the return in the designated signature area
- 8Include “Supplemental Information” across the top if filing a supplemental return
- 9Attach any required supporting documents for each listed property
- 10Mail the return to the correct IRS address for standard filing or use a PDS as applicable
How to file this form
- 1Gather all information on early dispositions or cessations of specially valued property
- 2Complete Part I with heir’s name, SSN, and address
- 3List each property on Schedule A (or Schedule C) as required
- 4Compute Additional Estate Tax and enter the amount on Line 19
- 5Pay any balance due electronically or via approved method
- 6Sign the return
- 7Mail the signed return to the appropriate IRS address or use a PDS
- 8Retain the mailing receipt or electronic confirmation as proof of filing
Known limitations
- 1PDSs cannot deliver items to P.O. boxes; use USPS for P.O. box addresses
- 2If the decedent was retired or disabled before death, special rules apply to the 8‑year period
- 3Property interests disposed of to family members of the qualified heir must be listed on Schedule C, not Schedule A
Field map
Compact field-by-field guide
Decedent Info
2 items
Full legal name and date of death of the deceased individual.
Employer Identification Number assigned to the estate.
Executor
1 items
Name, address, and contact information of the appointed executor.
Assets
1 items
Total value of all assets owned by the decedent at time of death.
Deductions
1 items
Funeral expenses, debts, administrative costs, and charitable bequests.
Tax
1 items
Tax calculated on taxable estate exceeding the applicable exemption amount.
Signatures
1 items
The appointed executor must sign under penalty of perjury.
Almost done reviewing the fields?
Fillable formOpen in Editor->The form is revised in August 2025; the source points to the IRS.gov/Form706A page for the latest information; a redesign was made to work more efficiently for taxpayers and the IRS.
What changed or needs a fresh check
- Edition date — confirm the revision reads August 2025
- Fee — Not stated in the official source
- Mailing address — confirm using the IRS address for standard filing or PDS as provided
- Signature — Not stated in the official source
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 706-A for at least 7 years
- 2Retain electronic payment confirmation or mailing receipt
- 3Monitor the IRS account for any notice of balance due or examination
- 4If an error is discovered, file a supplemental Form 706-A with “Supplemental Information” on top
- 5Store supporting documentation for each listed property for the statutory period
- 6Respond promptly to any IRS examination request
Sources
- SRCInstructions p.1 — revision date is August 2025 (Form 706-A (Rev. August 2025))
- SRCInstructions p.1 — latest information page is IRS.gov/Form706A
- SRCInstructions p.1 — purpose: an heir must use Form 706-A to report additional estate tax for early disposition or cessation of specially valued property
- SRCInstructions p.1 — filing deadline: file and pay within 6 months after taxable disposition or cessation unless an extension is granted
- SRCInstructions p.1 — extension form is Form 4768, check the “Form 706-A” box in Part II
- SRCInstructions p.1 — mailing address for standard filing: Department of the Treasury Internal Revenue Service Center Kansas City, MO 64999
- SRCInstructions p.1 — mailing address for PDS: Internal Revenue Submission Processing Center 333 W. Pershing Rd. Kansas City, MO 64108
- SRCInstructions p.1 — supplemental filing: file another Form 706-A with “Supplemental Information” across the top and attach original return
- SRCInstructions p.2 — special rules for decedent retired or disabled before death regarding the 8‑year period
- SRCInstructions p.3 — property transferred to family members must be listed on Schedule C, not Schedule A
Common confusion points
Do I need to file if I received no tax bill?
The form requires filing for any taxable event even if no tax is due.
→ Confirm whether a taxable event occurred with specially valued property.
Should I list a property given to my sibling on Schedule A?
Schedule A is for dispositions; family transfers belong on Schedule C.
→ Verify the recipient relationship and use Schedule C for family transfers.
Can I mail the return to a P.O. box?
PDSs cannot deliver to P.O. boxes; IRS requires USPS for P.O. boxes.
→ Check the mailing address type and use USPS if mailing to a P.O. box.
What address do I use when sending a supplemental return?
Supplemental returns use the same address as the original filing.
→ Confirm the address listed for standard filing in the source.
Do I need to attach a copy of the original return when filing a supplement?
Source specifies attaching a copy of the original Form 706-A.
→ Include the original return copy with the supplemental filing.
Is electronic payment mandatory?
Source encourages electronic payment but does not mandate it.
→ Verify payment method choice and ensure payment is made as indicated.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 4768 – request additional time if payment cannot be made by the deadline.
Questions about IRS Form 706A
What is IRS Form 706A used for?
Form 706-A tells the IRS how much extra estate tax a qualified heir owes when they sell or stop using special property before the required time. The heir lists the property, calculates the tax, and sends the return with any payment.
Who must file IRS Form 706A?
The qualified heir must file IRS Form 706-A if any taxable event, involuntary conversion, or exchange involving specially valued property occurred.
What information does IRS Form 706A require?
The form collects details of the property disposition on Schedule A, any additional schedules, the tax calculation on Part II (including line 19), and requires the heir’s signature.
When is IRS Form 706A due?
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 is granted.
Where do I file IRS Form 706A?
Send Form 706-A to the Internal Revenue Service Center, Kansas City, MO 64999. If using a private delivery service, send to Internal Revenue Submission Processing Center, 333 W. Pershing Rd., Kansas City, MO 64108.
How do I complete IRS Form 706A?
The qualified heir completes Form 706-A in this order: Part I, then Schedules A and B, followed by Part II, and finally Schedule C. Only one qualified heir may be reported per form, and the heir must sign the return before filing.
Do I need to file if I received no tax bill?
The form requires filing for any taxable event even if no tax is due. Confirm whether a taxable event occurred with specially valued property.
Should I list a property given to my sibling on Schedule A?
Schedule A is for dispositions; family transfers belong on Schedule C. Verify the recipient relationship and use Schedule C for family transfers.
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.