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Form W706 – Schedule TC Estate Tax Computation Schedule
For an estate of a resident decedent when the decedent’s date of death is
Estate of: on or after January 1, 2005 and all property is taxable to Wisconsin A
SS# Column A Column B Column C Column D Column E Column F
(1) (1) (1) (1) (1) (1)
1 ) Line 1 of Part 2, Federal Form 706
(2) (2) (2) (2) (2) (2)
2 ) Line 3a of Part 2, Federal Form 706
3 ) Wisconsin State Death Tax Deduction (3)(20A) (3)(20B) (3)(20C) (3)(20D) (3)(20E)
(line 20 from preceding column)
(4) (4) (4) (4) (4) (4)
4 ) Subtract line (3) from line (2)
(5a) (5a) (5a) (5a) (5a) (5a)
5a) Nontaxable insurance / pensions
(5b) (5b) (5b) (5b) (5b) (5b)
b) Exemption $ 60,000 $ 60,000 $ 60,000 $ 60,000 $ 60,000 $ 60,000
(5c) (5c) (5c) (5c) (5c) (5c)
c ) Add lines (5a) and (5b)
6 ) Adjusted taxable estate. (6) (6) (6) (6) (6) (6)
Subtract line (5c) from line (4)
7 ) Compute Wisconsin Estate Tax on (7) (7) (7) (7) (7) (7)
line (6) using Table B.
(8) (8) (8) (8) (8) (8)
8 ) Percent of property in Wisconsin 100% 100% 100% 100% 100% 100%
(9) (9) (9) (9) (9) (9)
9 ) Multiply line (7) by line (8)
10) Total of line 3a and line 4 of Part 2, (10) (10) (10) (10) (10) (10)
Federal Form 706
11) Wisconsin State Death Tax Deduction (11)(20A) (11)(20B) (11)(20C) (11)(20D) (11)(20E)
(line 20 from preceding column)
(12) (12) (12) (12) (12) (12)
12) Subtract line (11) from line (10)
(13) (13) (13) (13) (13) (13)
13) Nontaxable insurance / pensions
14) Taxable Amount (14) (14) (14) (14) (14) (14)
Subtract line (13) from line (12)
15) Compute tentative tax on line (14) (15) (15) (15) (15) (15) (15)
using Table A
(16a) (16a) (16a) (16a) (16a) (16a)
16a) Line 7 of Part 2, Federal Form 706
(16b) (16b) (16b) (16b) (16b) (16b)
b) Unified Credit as of 12-30-2000 $ 220,550 $ 220,550 $ 220,550 $ 220,550 $ 220,550 $ 220,550
(16c) (16c) (16c) (16c) (16c) (16c)
c ) Add lines (16a) and (16b)
(17) (17) (17) (17) (17) (17)
17) Subtract line (16c) from line (15)
(18) (18) (18) (18) (18) (18)
18) Percent of property in Wisconsin 100% 100% 100% 100% 100% 100%
(19) (19) (19) (19) (19) (19)
19) Multiply line (17) by line (18)
20)WISCONSIN ESTATE TAX (20A) (20B) (20C) (20D) (20E) (20F)
(lesser of line (9) or (19), but not less
than 0) Enter amount from line 20F
on line 5 of Form W706
HT-006a (N. 12-05) Wisconsin Department of Revenue
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