Instructions for Form 706-NA - Introductory Material
This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
-
Executors must now file Form 706-NA at the Cincinnati Service Center. See Where To File below for the address.
-
The state death tax credit has been repealed for estates of decedents dying after December 31, 2004.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.
