2003 HTML Instructions for Form 706,

This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Prior Revisions of Form 706

After	For Decedents Dying and	Before	Use Revision of Form 706 Dated
December 31, 1981		October 23, 1986	November 1987
December 31, 1989		October 9, 1990	October 1988
October 8, 1990		January 1, 1998	April 1997
December 31, 1997		January 1, 1999	July 1998
December 31, 1998		January 1, 2001	July 1999
December 31, 2000		January 1, 2002	November 2001
December 31, 2001		January 1, 2003	August 2002

Contents		Page
•	General Instructions	1
•	Changes To Note	1
A	Purpose of Form	1
B	Which Estates Must File	1
C	Executor	2
D	When To File	2
E	Where To File	2
F	Paying the Tax	2
G	Signature and Verification	2
H	Amending Form 706	2
I	Supplemental Documents	2
J	Rounding Off to Whole Dollars	2
K	Penalties	2
L	Obtaining Forms and Publications	3
•	Part 1	3
•	Part 2	3
•	Part 3	6
•	Part 4	10
•	Part 5	11
••	Schedule A*	12
••	Schedule A-1*	12
••	Schedule B	12
••	Schedule C*	13
••	Schedule D*	13
••	Schedule E*	13
••	Schedule F*	13
••	Schedule G	13
••	Schedule H	15
••	Schedule I	15
••	Schedule J*	17
••	Schedule K	17
••	Schedule L	18
••	Schedule M*	18
••	Schedule O	18
••	Schedule P	19
••	Schedule Q	20
••	Schedule R, R-1	21
••	Schedule T	25
••	Schedule U	27
••	Continuation Schedule	28
••	Worksheet for Schedule Q	30
••	Index	31
••	Checklist	32
* For Schedules A, A-1, C, D, E, F, J, and M, see instructions in the Form 706 itself.

Instructions for Form 706 - Introductory Material