| Instructions for Form 706-NA |
2006 Tax Year |
Instructions for Form 706-NA - Introductory Material
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Executors must now file Form 706-NA at the Cincinnati Service Center. See Where To File below for the address.
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The state death tax credit has been repealed for estates of decedents dying after December 31, 2004. Beginning in 2005, the
credit was
replaced with a state tax deduction against the value of the gross federal estate. See Schedule B. Taxable Estate, Line 7, on page
4.
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