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Form 706A: United States Additional Estate Tax Return
IRS Form 706-A is the United States Additional Estate Tax Return used to report recapture tax from early disposition or cessation of specially valued property. The deadline for filing and paying any additional taxes due is within 6 months after the taxable event.
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IRS Form 706A - United States Additional Estate Tax Return
IRS Form 706-A is the United States Additional Estate Tax Return used to report recapture tax from early disposition or cessation of specially valued property. The deadline for filing and paying any additional taxes due is within 6 months after the taxable event.
Risk Radar
Scan points- 1Ensure you use the values reported on the original Form 706 unless the IRS audit has already agreed upon different amounts.
- 2Filing for more than one qualified heir on a single return (each requires separate filing).
- 3Failing to list property interests in chronological order of disposition or cessation (Schedule A, Column (a)).
- 4Not using the agreed values/tax if the IRS has completed an audit.
- 5Listing properties disposed of to family members on Schedule A instead of Schedule C.
Plain English
This form tells the IRS about extra estate taxes that must be paid when a special piece of property inherited from someone passes on sooner than expected, or when its special use stops early. It ensures the tax savings are calculated only based on the specific property that was actually dealt with. The qualified heir must file this to account for those additional taxes.
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.
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What this form is for
- Use this form when a qualified heir must report additional estate tax imposed by section 2032A(c) due to an early disposition or early cessation of qualified use of specially valued property.
- Do not use Form 706-A if there is no taxable event with respect to the specially valued property, even if no tax is ultimately due. Additionally, do not use it if there was no involuntary conversion or exchange of the specially valued property, even if that conversion or exchange is nontaxable.
- Check Form 4768 instead when applying for an extension of time to file and/or pay U.S. Estate (and Generation-Skipping Transfer) Taxes.
Form selector
Use this form or another form?
If you are changing information on a return already filed
You must complete all of Form 706-A and determine the tax using Part II.
✓ Ensure you list all property on Schedule A, even if replacement was received.
If making an election to increase basis
This section details how payments are handled when electing increased basis.
✓ Verify that payment instructions align with your basis election.
If paying the tax due electronically via EFTPS
Payments must be completed no later than 8 p.m. Eastern time the day before the due date to be timely.
✓ Confirm your scheduled payment is set for the correct date and time.
Use Electronic Federal Tax Payment System (EFTPS)
Deadline or filing window
The standard deadline is within 6 months after the taxable disposition or cessation of qualified use. An extension can be granted by filing Form 4768, which must specifically check the “Form 706-A” box in Part II. For timely payment via EFTPS, the transaction must complete no later than 8 p.m. Eastern time the day before the due date.
Checklist
What you need before filling it out
Purpose
Report additional estate tax from early disposition/cessation of specially valued property · Instructions p.1 / Form PDF
Filer Requirement
Qualified heir must file if there is any taxable event or involuntary conversion/exchange · Instructions p.1
Payment Deadline
Within 6 months after the taxable disposition or cessation of qualified use · Instructions p.1
Electronic Payment Timing (EFTPS)
Payments must be completed by 8 p.m. Eastern time the day before the due date · Instructions p.5
Schedule A Content
List all specially valued property disposed of or discontinued use of · Instructions p.4
Qualified Replacement Property (Real Estate)
Must qualify under section 1031, be purchased within the time specified by section 1033, or be converted into. · Instructions p.4
Before you submit
- 1Verify that the qualified heir is filing Form 706-A.
- 2Confirm that the taxable event (or involuntary conversion/exchange) occurred with specially valued property.
- 3Ensure all property disposed of or discontinued use of is listed on Schedule A.
- 4Check that only replacement or exchange property actually received is listed on Schedule B.
- 5If paying via EFTPS, confirm the payment is scheduled for no later than 8 p.m. ET the day before the due date.
- 6Verify that the declaration under penalties of perjury has been signed by the taxpayer (or authorized representative).
- 7If using a PDS, ensure you are mailing to the Internal Revenue Submission Processing Center address.
How to file this form
- 1Complete all sections of Form 706-A and determine the tax liability using Part II.
- 2List all specially valued property that was disposed of or discontinued use of on Schedule A (Form 706-A).
- 3List only the replacement or exchange property actually received by the qualified heir on Schedule B (Form 706-A).
- 4Pay any additional tax due, preferably electronically via EFTPS.
- 5Sign and complete the declaration under penalties of perjury.
- 6Mail the completed Form 706-A to the Department of the Treasury at the Kansas City address, or use a PDS to mail to the Submission Processing Center.
Known limitations
- 1An heir does not need to use Form 706-A if there is no taxable event with respect to the specially valued property, even if it was disposed of or its qualified use ceased.
- 2The qualified heir must file Form 706-A even if an involuntary conversion or exchange of the specially valued property occurs, provided that conversion or exchange is nontaxable.
- 3When listing property on Schedule A, interests disposed of to family members of the qualified heir should generally be listed on Schedule C (Form 706-A) instead.
- 4If there is not enough space to list all specially valued property interests on Schedule A, additional copies of Schedule A must be attached.
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.
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Fillable formOpen in Editor->The current edition is dated August 2025, and instructions are provided for this revision (September 2025). For the latest information regarding Form 706-A, users should check IRS.gov/Form706A.
What changed or needs a fresh check
- Edition date — confirm the revision date reads August 2025.
- Deadline — confirm filing and payment must occur within 6 months after the taxable disposition or cessation of qualified use (unless an extension is granted).
- Mailing address — if using a PDS, use Internal Revenue Submission Processing Center, 333 W. Pershing Rd., Kansas City, MO 64108.
- Signature — verify that the taxpayer signs and completes the declaration under penalties of perjury.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 706-A.
- 2If filing supplements, attach a copy of the original Form 706-A that was already filed.
- 3When correcting an error, file another Form 706-A and enter 'Supplemental Information' across the top of page 1.
- 4If the IRS has completed the audit of the estate tax return, use the agreed values and tax rather than the values and tax reported on Form 706-A.
Sources
- SRCInstructions p.1 — The purpose of Form 706-A is to report additional estate tax imposed by section 2032A(c) for early disposition or cessation of specially valued property.
- SRCInstructions p.1 — A qualified heir must file Form 706-A if there was any taxable event with respect to the specially valued property, even if no tax is ultimately due.
- SRCInstructions p.1 — The filing deadline and payment due date is within 6 months after the taxable disposition or cessation of the qualified use unless an extension has been granted.
- SRCInstructions p.3 — Schedule A lists every specially valued property interest that the qualified heir disposed of or discontinued use of since the decedent's death for which a Form 706-A has not been previously filed.
- SRCForm p.1 — The official title is United States Additional Estate Tax Return, and it reports dispositions or cessations of qualified use under section 2032A of the Internal Revenue Code.
- SRCInstructions p.1 — If filing supplements, you must file another Form 706-A and include a statement of what has changed along with supporting information.
Common confusion points
When do I have to file this form?
The qualified heir must file Form 706-A if there is any taxable event or involuntary conversion/exchange, even if no tax is due.
→ Check the 'Who Must File' section of Instructions p.1.
What happens if my property was disposed of to a family member?
Generally, those interests should be listed on Schedule C (Form 706-A), not Schedule A.
→ Review the instructions for Schedule A on page 3.
How do I file an extension?
File Form 4768, Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes, and check the 'Form 706-A' box in Part II.
→ See Instructions p.1 regarding filing deadlines.
What if I need to change something on an already filed return?
File another Form 706-A, mark it as supplemental, state what changed, and include supporting documents.
→ Refer to the 'Supplementing Form 706-A' section of Instructions p.1.
Where do I send the form if I use a PDS?
Use the address for the Internal Revenue Submission Processing Center: 333 W. Pershing Rd., Kansas City, MO 64108.
→ See 'Where To File' on Instructions p.1.
When must I pay any additional taxes due?
You must file and pay within 6 months after the taxable disposition or cessation of qualified use, unless an extension is granted.
→ Check the 'When To File and Pay' section on Instructions p.1.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Schedule C (Form 706-A) — Use this schedule when listing property interests disposed of to family members of the qualified heir.
Questions about IRS Form 706A
What is IRS Form 706A used for?
This form tells the IRS about extra estate taxes that must be paid when a special piece of property inherited from someone passes on sooner than expected, or when its special use stops early. It ensures the tax savings are calculated only based on the specific property that was actually dealt with. The qualified heir must file this to account for those additional taxes.
Who must file IRS Form 706A?
The qualified heir must file Form 706-A if there is any taxable event regarding the specially valued property, even if no tax is ultimately due. This applies even if an involuntary conversion or exchange of the property occurs without a tax consequence.
What information does IRS Form 706A require?
Part I identifies the necessary details; Schedules A and B list specific transactions; Part II summarizes the tax amounts; and Schedule C lists properties disposed of to family members of the qualified heir.
When is IRS Form 706A due?
Form 706-A must be filed and any additional taxes paid within 6 months after the taxable disposition or cessation of the qualified use. An extension can be sought using Form 4768, checking the “Form 706-A” box in Part II.
Where do I file IRS Form 706A?
The form is filed at the Department of the Treasury Internal Revenue Service Center in Kansas City, MO 64999. If a Private Delivery Service (PDS) is used, it must be sent to the Internal Revenue Submission Processing Center at 333 W. Pershing Rd., Kansas City, MO 64108.
How do I complete IRS Form 706A?
The qualified heir must sign the return after completing it. Filing order requires completion of Part I first, followed by Schedules A and B, then Part II, and finally Schedule C. If multiple heirs are involved in one transaction, each heir files a separate Form 706-A.
What happens if IRS Form 706A is filed incorrectly?
If there is a balance due on Part II, line 19 of Form 706-A, payment information is found at IRS.gov/Payments. The form serves to report the additional estate tax imposed by section 2032A(c).
When do I have to file this form?
The qualified heir must file Form 706-A if there is any taxable event or involuntary conversion/exchange, even if no tax is due. Check the 'Who Must File' section of Instructions p.1.
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