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Instructions for the Wisconsin Estate Tax Return Form W706
and Form W706 Schedules TC, TC(A) and TC(B)

For Estates of Resident and Nonresident Decedents when
Date of Death is on or after January 1, 1992

For deaths occurring after 12‑31‑91 and before 10‑1‑02 the
GENERAL INSTRUCTIONS Wisconsin estate tax is equal to the credit for state death
taxes allowable on the federal Form 706. If only a portion of
Who Must File the decedent’s property is within the jurisdiction of Wisconsin,
The Wisconsin Form W706 must be filed by the person who the tax is prorated.
is or would be responsible for filing the Federal Estate Tax
Return (i.e., personal representative, special administrator, When to File
trustee, distributee or other person who signs or would sign The Form W706 is due 9 months after the date of death. If the
the Federal Form 706). For deaths occurring after 9‑30‑02 and due date falls on a Saturday, Sunday or federal holiday, the
before 1‑1‑08 Form W706 must be filed for every decedent due date is the next business day.
whose gross estate, plus adjusted taxable gifts and specific
exemption, is $675,000 or more. For deaths occurring after A filing sent via the U.S. Postal Service is considered timely if
12‑31‑92 and before 10‑1‑02 Form W706 must be filed for it is postmarked by the due date and is received by the Depart‑
every estate that had a requirement to file a federal estate tax ment within 5 working days of the due date. A filing sent by any
return (Form 706). There is no Wisconsin estate tax for deaths other means will be considered timely only if it is received by
occurring on or after January 1, 2008. the department on or before the due date.
A tax is imposed upon any transfer of property to any distributee If you cannot file on time, you can request an extension. For
in either of the following cases: (1) when the transfer is from a an estate that has a federal filing requirement, the Federal
Wisconsin resident decedent, or (2) when the property trans‑ Extension Form 4768 will be accepted by the Department
ferred is within the jurisdiction of Wisconsin and the decedent if approved by the Internal Revenue Service. A copy of the
was not a resident of Wisconsin on date of death. approved extension must be submitted with the Form W706
within the approved time period.
For deaths occurring after 9‑30‑02 and before 1‑1‑08 the
Wisconsin estate tax is based on the Federal State Death Tax If you do not have a federal filing requirement or will not be
Credit as it was computed on December 31, 2000. This tax is obtaining a federal extension, you may apply for a Wisconsin
imposed on both resident and nonresident decedents. If only extension. You should complete Wisconsin Form W4768
a portion of a decedent’s property is within the jurisdiction of and submit it to the Department in duplicate within 9 months
Wisconsin, the tax imposed is prorated. following the decedent’s date of death. The maximum extension
of time to file is 6 months.
For decedents dying on or after January 1, 2005, the state
death tax paid to any state is no longer a credit against the An extension of time to file does not extend time to pay
federal estate tax. The state death tax is a deduction from the the Wisconsin estate tax. The tax is due 9 months after
federal gross estate. The Wisconsin estate tax is still computed the date of death.
with regard to the federal taxable estate. However, the amount
of the federal taxable estate will appear after deductions Payment of Tax and Refund
allowed on the federal return. This results in an inter‑related
The Wisconsin estate tax is due 9 months after the date of
computation of the Wisconsin estate tax and corresponding
death. Payment must be made to the Wisconsin Department
deduction.
of Revenue and must accompany the Form W706.
To compute the Wisconsin estate tax and corresponding
To be considered timely, the payment must be postmarked no
federal deduction, a circular computation must be made.
later than the due date and received by the Department within
The Department has developed two tax computation sched‑
5 working days of the due date. A payment sent by any other
ules: Form W706 Schedule TC – Estate Tax Computation
means than the U.S. Postal Service will be considered timely
Schedule A and Form W706 Schedule TC – Estate Tax
if it is received by the Department on or before the due date.
Computation Schedule B to compute the Wisconsin Estate
tax for decedents dying on or after January 1, 2005. These If you cannot file the Wisconsin Form W706 on time but need
schedules allow you to do the circular computation six times to make the payment of the Wisconsin estate tax, submit the
and the applicable schedule should be used to compute the payment with a completed Form 401T. If you want a receipt
estate tax. See the instructions for each schedule on pages 4 of the payment, submit the 401T in duplicate with a self‑
and 5 to determine which schedule you should use. addressed stamped envelope and one copy of the 401T will
be returned to you. If you need to request a Wisconsin exten‑
The Wisconsin estate tax for deaths occurring after 9‑30‑02
sion, submit Form W4768 and Form 401T with the Wisconsin
and before 1‑1‑05 is computed on Schedule TC – Tax
estate tax payment.
Computation Schedule.

HT‑007a (R. 7‑09)

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If you make a prepayment and an additional amount is due Certificate Determining Estate Tax
when filing Form W706, pay the additional amount due as
shown on Line 10 of the return. Any overpayment of the tax Following the completion of the Department’s review, a dated
determined will be refunded. No interest will be paid on the Certificate Determining Estate Tax will be issued. Any person
refund. dissatisfied with the determination may apply for a hearing with
the circuit court within 6 months from the date the Certificate
Any late payment will first be applied to penalties, interest and Determining Estate Tax is issued (Sec. 72.30(4) Wis. Stats.).
last to the tax principal (Sec. 72.30(7) Wis. Stats.).
Tax Help
If a payment is returned for any reason, the payment is con‑
sidered void and interest is computed from the date of death You can access the Department’s website 24 hours a day,
(Sec. 72.23 Wis. Stats.). 7 days a week, at www.revenue.wi.gov. From this website,
you can download forms, instructions and see answers to
Wisconsin estate tax payments are due 9 months from frequently asked questions. If you need additional informa‑
the date of death. There is no extension of time to pay tion, you may email us at estate@revenue.wi.gov or call us at
Wisconsin estate tax. (608) 266‑2772.
Interest
If the estate tax determined is not paid within 9 months of the FORM W706 – LINE INSTRUCTIONS
decedent’s death, interest is due. Interest is calculated from
the date of death to the date the tax is paid at the rate of 12% The Wisconsin estate tax is computed using amounts from
per year. Interest is assessed regardless of any extension to the Federal Estate Tax Return Form 706. You must complete
file the return. the Federal Form 706 and all supporting applicable schedules
prior to completing the Wisconsin Form W706. This must be
Penalty done whether or not you have a federal filing requirement. Use
the Federal Form 706 appropriate for the date of death of the
Any person who fails to file a return by the due date is subject decedent. For deaths occurring in 2007, use Form 706 (Rev.
to a penalty of 5% of the tax due but not less than $25 nor September 2007) for decedents dying after December 31, 2006
more than $500 (Sec. 72.235 Wis. Stats.). and before January 1, 2008.
Attachments Complete the top portion of the Form W706 by printing or
typing the required information in the boxes provided. Use
Submit the following applicable documents with your Wisconsin black ink to complete the form.
Form W706 and Schedule TC (A) or (B):
• A complete copy of the Federal Estate Tax Return Form 706 You must also complete Wisconsin Schedule TC – Estate
and copies of ALL schedules and attachments Tax Computation Schedule A or B or Schedule TC – Tax
Computation Schedule, as appropriate.
• Copy(ies) of federal gift tax returns(s) (Form 709)
• Life Insurance Statements (Form 712) Will a Closing Certificate for Fiduciaries be needed to
• Copy of approved federal extension (Form 4768) close the estate with the circuit court?
• Death certificate Check the “Yes” box only if the estate is subject to probate and
• Will and any codicils the court is requesting the certificate. Checking the “Yes” box
does not request a Closing Certificate for Fiduciaries. You must
• Trust instrument(s) and any amendments file a Wisconsin Schedule CC to request a Closing Certificate
• Other states death tax returns for Fiduciaries.
• Appraisals
 Line 1 Computation of Tax
• Disclaimers
For deaths occurring after 12‑31‑04
• Power of Attorney form
Complete Schedule TC (A) or (B) prior to completing
• Proof of residency if other than the United States this line. Enter the lesser of line 7 or 17, Column F of
Schedule TC (A) or (B).
Where to File
For deaths occurring after 9‑30‑02 and before 1‑1‑05
Mail the completed Form W706 and all attachments to the
Complete Schedule TC – Tax Computation Schedule,
following address:
lines 1 through 5 and lines 8 through 13. Enter the lesser
Wisconsin Department of Revenue of line 5 or 13.
Mail Stop 5‑144
For deaths occurring after 12‑31‑91 and before 10‑1‑02
PO Box 8906
Madison WI 53708‑8906 The Wisconsin estate tax is equal to the state death tax
credit allowable on the federal estate tax return as finally
The street address is: Wisconsin Department of Revenue, determined.
2135 Rimrock Road, Madison WI 53713.

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  Line 2  Gross Value of Property in Wisconsin  Enter              You may amend the estate tax return to claim a refund within 
the gross value of property that is taxable to Wisconsin (not       6 months of the date on the Certificate Determining Estate 
reduced by mortgages and liens).                                    Tax.
  Line 3  Gross Value of Total Estate  Enter the amount            To protect your claim for refund after a Certificate Determining 
from line 1 of Part 2, Federal Form 706.                            Estate Tax has been issued, you must apply for a hearing with 
                                                                    the circuit court within 6 months from the date on the Certificate 
  Line 4  Percent of Property in Wisconsin  The percent‑           Determining Estate Tax. If you become aware of the claim for 
age of property in Wisconsin is calculated by dividing the gross    refund shortly before the 6 month time period expires or you 
value of property in Wisconsin by the gross value of the total      have not reached an acceptable resolution of the claim for 
estate.                                                             refund with the Department before the 6 month time period 
Divide line 2 of Form W706 by line 3 of Form W706 and enter         expires, you must apply for a hearing with the circuit court 
the result on this line. The percentage should be carried to        within the 6 month time period to protect your claim.
4 decimal places.                                                   You must amend the Wisconsin W706 to add after‑discovered 
Example:  A Wisconsin resident died October 1, 2005 with a          assets at any time.
gross estate of $750,000 of which $350,000 was out‑of‑state 
real estate. Enter 53.33 on line 4.                                 Adjustments
 $400,000  WI Property        =        .5333 or 53.33%              If the estate is entitled to a refund or has an additional tax 
                                                                    liability because of a federal estate tax audit, the estate must 
 $750,000  Gross Estate                                             notify the Wisconsin Department of Revenue within 30 days of 
                                                                    receiving notice of that fact. Submit a copy of the federal audit 
  Line 5  Wisconsin Estate Tax                                     report, federal closing letter and/or other documentation that 
 For deaths occurring after 12‑31‑04 enter the amount from          supports the adjustments.
 line 20, Column F of Schedule TC (A) or (B).
                                                                    Installment Payments
 For  deaths  occurring  between  10‑1‑02  and  12‑31‑04 
 (inclusive) enter the amount from line 16 of Schedule TC –         Some estates may qualify to pay the Wisconsin estate tax in 
 Tax Computation Schedule.                                          installments. If a percentage of the federal tax on an estate 
                                                                    may be paid in installments under section 6166 of the Internal 
 For  deaths  occurring  between  1‑1‑92  and  9‑30‑02 
                                                                    Revenue  Code  (IRC),  the  same  percentage  of  Wisconsin 
 (inclusive) multiply line 1 by line 4.
                                                                    estate tax may be paid under the same installment schedule. 
                                                                    An election to pay in installments for federal estate tax pur‑
  Line 6  Interest  If the estate tax determined is not paid 
                                                                    poses does not constitute an election for Wisconsin estate tax 
within 9 months of the decedent’s death, interest is due. Interest 
                                                                    purposes. Written notice of the election to pay the Wisconsin 
should be calculated from the date of death to the date paid 
                                                                    estate tax in installments must be filed with the Wisconsin 
at the rate of 12% per year.
                                                                    Department of Revenue within 9 months after the decedent’s 
  Line 7  Penalty  Any person who fails to file a return by        death. The provisions on acceleration of installment payments 
the due date is subject to a penalty of 5% of the Wisconsin         under section 6166(g) of the IRC shall apply. Interest is com‑
estate tax (Line 5, Form W706). The penalty cannot be less          puted at the rate of 12% per annum from date of death. Contact 
than $25 or more than $500 and is imposed even if there is no       the department for the approved lien form.
tax due.                                                            Distributees of real estate must provide the Department a 
  Line 8  Total Tax, Interest and Penalty  Add lines 5, 6          certified copy of a lien for unpaid taxes and interest on the 
and 7 of Form W706 and enter the result here.                       property to secure payment and shall record the lien in the office 
                                                                    of the register of deeds of the county in which the property is 
  Line 9  Previous Payment  Enter the date of previous pay‑        located. Distributees of personal property shall either provide 
ment in the space provided and the amount paid on line 9.           a lien or provide the Department a financial guarantee bond 
                                                                    equal to the estimated tax and interest if the tax has not been 
                                                                    determined. Upon determination of the tax, distributees of 
         SPECIAL INSTRUCTIONS                                       personal property shall provide a lien or a financial guarantee 
                                                                    bond sufficient to secure payment of the tax and interest or 
Amending Form W706                                                  pay the excess over the amount of tax and interest secured 
                                                                    by the bond.
If you find that you must change something on a return that 
has already been filed, you should:                                 Any distributee who fails to provide the security required or 
•  File another Form W706 and Schedule TC (A) or (B) or             disposes of one‑third or more of the property on which the tax 
 Schedule TC – Tax Computation Schedule, if appropriate,            is secured, shall pay the tax in full.
 with the amended information reported.
•  Check the “Amended” box on the Form W706.
•  Attach a copy of pages 1, 2, and 3 of federal Form 706 and 
 all schedules affected by the change(s).

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The Wisconsin estate tax for deaths in 2005 is computed  Line 8 Percent of property in Wisconsin Complete
using amounts from the Federal Estate Tax Return, Form 706.
lines 2, 3 and 4 of Form W706. Enter the percentage (carried
You must complete the federal Form 706 and all supporting
to 4 decimal places) from line 4 of Form W706 on line 8 of
applicable schedules prior to completing the Schedule TC.
Schedule TC (A), columns A through F. The percentage should
This must be done whether or not you have a federal filing
equal 100%. If not, see Schedule TC (B).
requirement.
 Line 9 Multiply line 7 by line 8 and enter the result.
You should use Schedule TC (A) if:
• The decedent died on or after January 1, 2005,  Line 10 Add the amounts on lines 3a and 4 of part 2,
• The decedent was a resident of Wisconsin on the date of Federal Form 706 (Rev. August 2005) and enter the result.

death and  Line 11 Wisconsin State Death Tax Deduction
• All of the decedent’s property is taxable to Wisconsin. Column A: Do not enter any amount.
If ALL THREE of the above requirements are NOT met, you Column B: Enter the amount from line 20, Column A
should use Form W706 Schedule TC (B). See page 5 for the Column C: Enter the amount from line 20, Column B
Instructions for Form W706 Schedule TC (B). Column D: Enter the amount from line 20, Column C
Column E: Enter the amount from line 20, Column D
To compute the Wisconsin estate tax and corresponding federal Column F: Enter the amount from line 20, Column E
deduction for deaths in 2005, a circular computation must be
made. The Schedule TC (A) is designed for 6 computations. NOTE: This is a deduction, not a credit.
The computations are in columns and are labeled A, B, C, D,
E and F. You must first complete Column A, lines 1 through 20  Line 12 Subtract line 11 from line 10 and enter the
and get a result before moving on to Column B. result.


 Line 1 Enter the amount from Line 1 of Part 2, Federal Line 13 Nontaxable Insurance/Pensions Enter the
Form 706. This amount is the same for all columns. amount from line 5a above.

 Line 14 Taxable Amount Subtract line 13 from line 12
 Line 2 Enter the amount from Line 3a of Part 2, Federal
and enter the result.
Form 706. This amount is the same for all columns.
 Line 15 Compute the tentative tax on the amount on
 Line 3 Wisconsin State Death Tax Deduction line 14, using Table A on page 6. Enter the result.
Column A: Do not enter any amount.
Column B: Enter the amount from line 20, Column A  Line 16a Enter the amount from line 7 of Part 2, Federal
Column C: Enter the amount from line 20, Column B Form 706.
Column D: Enter the amount from line 20, Column C
Column E: Enter the amount from line 20, Column D  Line 16b Wisconsin Unified Credit The Wisconsin
Column F: Enter the amount from line 20, Column E Unified Credit is $220,550.

NOTE: This is a deduction, not a credit.  Line 16c Add the amounts on lines 16a and 16b and enter
the result.
 Line 4 Subtract line 3 from line 2 and enter the result.
NOTE: If you have an entry on line 10 of the Federal Form 706
 Line 5a Nontaxable Insurance and Retirement Benefits (adjustments to unified credit), subtract this amount from the
No tax is imposed upon the transfer of benefits or any right or sum of lines 16a and 16b and enter the result on line 16c.
interest in benefits payable to a decedent’s estate or distributee
for any employee retirement plan of the State of Wisconsin or  Line 17 Subtract line 16c from line 15 and enter the
a 1 stclass city (Secs. 40.08(1) and 62.63(4), Wis. Stats.). Life result.
insurance administered by the Department of Employee Trust
Funds is nontaxable for Wisconsin estate tax purposes. Enter  Line 18 Percent of Property in Wisconsin Enter the
the amount of nontaxable insurance or retirement benefits on amount from line 8 above.
line 5a of Schedule TC (A). This amount is the same for all
columns.  Line 19 Multiply line 17 by line 18 and enter the result.

 Line 5b Exemption The Wisconsin allowable exemption  Line 20 Wisconsin Estate Tax Enter the lesser of the
amount is $60,000. amount on line 9 or line 19, but not less than zero. Enter the
amount shown in column F, line 20 on line 5 of Wisconsin
 Line 5c Add lines 5a and 5b and enter the result. Form W706.

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 Line 6 Adjusted Taxable Estate Subtract line 5c from
INSTRUCTIONS FOR FORM W706 line 4 and enter the result.
SCHEDULE TC – ESTATE TAX
 Line 7 Compute the tax on the amount on line 6 using
COMPUTATION SCHEDULE B Table B on page 6. Enter the result.
The Wisconsin estate tax for deaths after 12‑31‑04 is computed  Line 8 Percent of Property in Wisconsin Complete
using amounts from the Federal Estate Tax Return, Form 706. lines 2, 3 and 4 of Form W706. Enter the percentage (carried
You must complete the federal Form and all supporting to 4 decimal places) from line 4 of Form W706 on line 8 of
applicable schedules prior to completing the Schedule TC (B). Schedule TC (B), Columns A through F.
This must be done whether or not you have a federal filing
requirement. The percent of property in Wisconsin is calculated by dividing
the gross value of property in Wisconsin by the gross value of
You should use Schedule TC (B) if: the total estate. The percentage should be carried to 4 decimal
• The decedent died on or after January 1, 2005 and places.
• Only a portion of the decedent’s property is taxable to Wis‑ Example: A Wisconsin resident died October 1, 2005 with a
consin. gross estate of $750,000 of which $350,000 was out‑of‑state
real estate. The percent of property in Wisconsin is 53.33
To compute the Wisconsin estate tax and corresponding federal
calculated as follows:
deduction for deaths in 2005, a circular computation must be
made. The Schedule TC (B) is designed for 6 computations. $400,000 WI Property = .5333 or 53.33%
The computations are calculated in columns and are labeled $750,000 Gross Estate
A, B, C, D, E and F. You must first complete Column A, lines 1
through 20 and get a result before moving on to Column B.  Line 9 Multiply line 7 by line 8 and enter the result.
 Line 1 Enter the amount from Line 1 of Part 2, Federal  Line 10 Add the amounts on lines 3a and 4 of part 2,
Form 706. This amount is the same for all columns. federal Form 706 and enter the result.
 Line 2 Enter the amount from Line 3a of Part 2, Federal  Line 11a Other States Death Tax Deduction Enter the
Form 706. This amount is the same for all columns. amount from line 3a above.
 Line 3a Other States Death Tax Deduction Add the  Line 11b Wisconsin State Death Tax Deduction
death taxes paid to all OTHER states, as deducted on line 3b of Column A: Do not enter any amount.
federal Form 706. Enter the total. Do not include any amount
Column B: Enter the amount from line 20, Column A
for Wisconsin estate taxes paid on this line.
Column C: Enter the amount from line 20, Column B
 Line 3b Wisconsin State Death Tax Deduction Column D: Enter the amount from line 20, Column C
Column A: Do not enter any amount. Column E: Enter the amount from line 20, Column D
Column B: Enter the amount from line 20, Column A Column F: Enter the amount from line 20, Column E
Column C: Enter the amount from line 20, Column B NOTE: This is a deduction, not a credit.
Column D: Enter the amount from line 20, Column C
 Line 11c Add line 11a and line 11b and enter the result.
Column E: Enter the amount from line 20, Column D
Column F: Enter the amount from line 20, Column E  Line 12 Subtract line 11c from line 10 and enter the
result.
NOTE: This is a deduction, not a credit.

 Line 3c Add lines 3a and 3b and enter the result. Line 13 Nontaxable Insurance/Pensions Enter the
amount from line 5a above.
 Line 4 Subtract line 3c from line 2 and enter the result.
 Line 14 Taxable Amount Subtract line 13 from line 12
 Line 5a Nontaxable Insurance and Pensions No tax is and enter the result.
imposed upon the transfer of benefits or any right or interest

in benefits payable to a decedent’s estate or distributee for Line 15 Compute the tentative tax on the amount on
line 14, using Table A on page 6. Enter the result.
any employee retirement plan of the State of Wisconsin or a
1 stclass city. (Secs. 40.08(1) and 62.63(4), Wis. Stats.). Life
 Line 16a Enter the amount from line 7 of Part 2, Federal
insurance administered by the Department of Employee Trust Form 706.
Funds is nontaxable for Wisconsin estate tax purposes. Enter
the amount of nontaxable insurance or pensions on line 5a of  Line 16b Wisconsin Unified Credit The Wisconsin
Schedule TC (B). This amount is the same for all columns. Unified Credit is $220,550.
 Line 5b Exemption The Wisconsin allowable exemption  Line 16c Add the amounts on lines 16a and 16b and enter
amount is $60,000. the result.
 Line 5c Add lines 5a and 5b and enter the result. NOTE: If you have an entry on line 10 of the federal Form 706
(adjustment to unified credit), subtract this amount from the
sum of lines 16a and 16b and enter on line 16c.
5

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  Line 17  Subtract line 16c from line 15 and enter the                Example 3:  The decedent was a resident of Illinois. She owned 
result.                                                                 real estate valued at $600,000 located in Wisconsin. The total 
                                                                        federal gross estate is $5,500,000 and the total allowable 
  Line 18  Percent of Property in Wisconsin  Enter the                 deductions are $150,000. The death tax paid to Illinois was 
amount from line 8 above.                                               $350,000. The percent of property located in Wisconsin is 
  Line 19  Multiply line 17 by line 18 and enter the result.           10.91%, calculated as follows:
                                                                         $   600,000  WI Property         =      .1091 or 10.91% 
  Line 20  Wisconsin Estate Tax  Enter the lesser of the 
amount on line 9 or line 19 but not less than zero. Enter the            $5,500,000  Gross Estate
amount shown in column F, line 20 on line 5 of Wisconsin 
Form W706.                                                              You  should  use  Form W706  Schedule TC –  Estate  Tax 
                                                                        Computation  Schedule (B).  The  Wisconsin  estate  tax  is 
                                                                        $42,208. See page 9 for the completed Schedule TC.
                  EXAMPLES
Example 1:  The decedent was a resident of Wisconsin and all             INSTRUCTIONS FOR FORM W706 
of his property is taxable to Wisconsin.  He did not have any           SCHEDULE TC – Tax Computation Schedule
Wisconsin nontaxable insurance or pensions. The total federal 
gross estate is $725,000 and the total allowable deductions are           Line 3b  Nontaxable Insurance and Pensions  No tax is 
$30,000. You should use Form W706 Schedule TC – Estate                  imposed upon the transfer of benefits or any right or interest in 
Tax Computation Schedule (A). The Wisconsin estate tax is               benefits payable to a decedent’s estate or distributee for any 
$5,388. See page 7 for the completed Schedule TC.                       employee retirement plan of the State of Wisconsin or Wis‑
                                                                        consin 1st class city (Sec. 40.08(1) Wis. Stats.). Life insurance 
Example 2:  Assume the same facts as in Example 1 except                administered by the Department of Employee Trust Funds is 
that $100,000 of adjusted taxable gifts was reported on line 4          nontaxable for Wisconsin estate tax purposes.
of federal Form 706. The Wisconsin estate tax is $17,115. See 
page 8 for the completed Schedule TC.

         Table A – Unified Rate Schedule                                 Table B – Computation of Maximum Credit
 Column A         Column B      Column C         Column D                                 for State Death Taxes
 Taxable          Taxable       Tax on           Rate of tax (Percent)   Column 1         Column 2        Column 3         Column 4
 amount           amount        amount           on excess over          Adjusted tax‑                                     Rate of credit
 over             not over      in Column A      amount in Column A      able estate      Adjusted        Credit           (Percent) on excess
 $              0 $     10,000  $              0 18 %                    equal to or      taxable estate  on amount        over amount
 10,000           20,000        1,800            20                      more than –      less than –     in Column 1      in Column 1
 20,000           40,000        3,800            22                      $              0 $      40,000   $              0 None
 40,000           60,000        8,200            24                      40,000           90,000                 0         0.8%
 60,000           80,000        13,000           26                      90,000           140,000           400            1.6
 80,000           100,000       18,200           28                      140,000          240,000         1,200            2.4
 100,000          150,000       23,800           30                      240,000          440,000         3,600            3.2
 150,000          250,000       38,800           32                      440,000          640,000         10,000           4.0
 250,000          500,000       70,800           34                      640,000          840,000         18,000           4.8
 500,000          750,000       155,800          37                      840,000          1,040,000       27,600           5.6
 750,000          1,000,000     248,300          39                      1,040,000        1,540,000       38,800           6.4
 1,000,000        1,250,000     345,800          41                      1,540,000        2,040,000       70,800           7.2
 1,250,000        1,500,000     448,300          43                      2,040,000        2,540,000       106,800          8.0
 1,500,000        2,000,000     555,800          45                      2,540,000        3,040,000       146,800          8.8
 2,000,000        2,500,000     780,800          49                      3,040,000        3,540,000       190,800          9.6
 2,500,000        3,000,000     1,025,800        53                      3,540,000        4,040,000       238,800          10.4
 3,000,000        ‑‑‑‑‑‑‑‑‑‑‑‑‑ 1,290,800        55                      4,040,000        5,040,000       290,800          11.2
                                                                         5,040,000        6,040,000       402,800          12.0
                                                                         6,040,000        7,040,000       522,800          12.8
                                                                         7,040,000        8,040,000       650,800          13.6
                                                                         8,040,000        9,040,000       786,800          14.4
                                                                         9,040,000        10,040,000      930,800          15.2
                                                                         10,040,000       ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ 1,082,800        16.0

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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
             Example 1
  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               725,000            725,000           725,000                 725,000           725,000                  725,000
                                               (2)              (2)               (2)                     (2)               (2)                      (2)
  2 ) Line 3a of Part 2, Federal Form 706              695,000            695,000           695,000                 695,000           695,000                  695,000
  3 ) Wisconsin State Death Tax Deduction                       (3)(20A)          (3)(20B)                (3)(20C)          (3)(20D)                 (3)(20E)
      (line 20 from preceding column)                                     7,400             4,662                   5,675                      5,300           5,439
                                               (4)              (4)               (4)                     (4)               (4)                      (4)
  4 ) Subtract line (3) from line (2)                  695,000            687,600           690,338                 689,325           689,700                  689,561
                                               (5a)             (5a)              (5a)                    (5a)              (5a)                     (5a)
  5a) Nontaxable insurance / pensions                         000000
                                               (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)                          60,000             60,000            60,000                  60,000            60,000                   60,000
  6 ) Adjusted taxable estate.                 (6)              (6)               (6)                     (6)               (6)                      (6)
      Subtract line (5c) from line (4)                 635,000            627,600           630,338                 629,325           629,700                  629,561
  7 ) Compute Wisconsin Estate Tax on          (7)              (7)               (7)                     (7)               (7)                      (7)
      line (6) using Table B.                          17,800             17,504            17,614                  17,573            17,588                   17,582
                                               (8)              (8)               (8)                     (8)               (8)                      (8)
  8 ) Percent of property in Wisconsin                 100%               100%              100%                    100%              100%                     100%
                                               (9)              (9)               (9)                     (9)               (9)                      (9)
7 9 ) Multiply line (7) by line (8)                    17,800             17,504            17,614                  17,573            17,588                   17,582
  10) Total of line 3a and line 4 of Part 2,   (10)             (10)              (10)                    (10)              (10)                     (10)
      Federal Form 706                                 695,000            695,000           695,000                 695,000           695,000                  695,000
  11) Wisconsin State Death Tax Deduction                       (11)(20A)         (11)(20B)               (11)(20C)         (11)(20D)                (11)(20E)
      (line 20 from preceding column)                                     7,400             4,662                   5,675                      5,300           5,439
                                               (12)             (12)              (12)                    (12)              (12)                     (12)
  12) Subtract line (11) from line (10)                695,000            687,600           690,338                 689,325           689,700                  689,561
                                               (13)             (13)              (13)                    (13)              (13)                     (13)
  13) Nontaxable insurance / pensions                         0                00000
  14) Taxable Amount                           (14)             (14)              (14)                    (14)              (14)                     (14)
      Subtract line (13) from line (12)                695,000            687,600           690,338                 689,325           689,700                  689,561
  15) Compute tentative tax on line (14)       (15)             (15)              (15)                    (15)              (15)                     (15)
      using Table A                                    227,950            225,212           226,225                 225,850           225,989                  225,938
                                               (16a)            (16a)             (16a)                   (16a)             (16a)                    (16a)
  16a) Line 7 of Part 2, Federal Form 706                     000000
                                               (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)                        220,550            220,550           220,550                 220,550           220,550                  220,550
                                               (17)             (17)              (17)                    (17)              (17)                     (17)
  17) Subtract line (16c) from line (15)               7,400              4,662             5,675                   5,300                      5,439           5,388
                                               (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)                  7,400              4,662             5,675                   5,300                      5,439           5,388
  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              7,400              4,662             5,675                   5,300                      5,439           5,388
      on line 5 of Form W706
  HT-006a (N. 12-05)                                                                                                                              Wisconsin Department of Revenue

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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
             Example 2
  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               725,000            725,000           725,000                 725,000           725,000               725,000
                                               (2)              (2)               (2)                     (2)               (2)                   (2)
  2 ) Line 3a of Part 2, Federal Form 706              695,000            695,000           695,000                 695,000           695,000               695,000
  3 ) Wisconsin State Death Tax Deduction                       (3)(20A)          (3)(20B)                (3)(20C)          (3)(20D)              (3)(20E)
      (line 20 from preceding column)                                     17,800            17,088                  17,116            17,115                17,115
                                               (4)              (4)               (4)                     (4)               (4)                   (4)
  4 ) Subtract line (3) from line (2)                  695,000            677,200           677,912                 677,884           677,885               677,885
                                               (5a)             (5a)              (5a)                    (5a)              (5a)                  (5a)
  5a) Nontaxable insurance / pensions                         000000
                                               (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)                          60,000             60,000            60,000                  60,000            60,000                60,000
  6 ) Adjusted taxable estate.                 (6)              (6)               (6)                     (6)               (6)                   (6)
      Subtract line (5c) from line (4)                 635,000            617,200           617,912                 617,884           617,885               617,885
  7 ) Compute Wisconsin Estate Tax on          (7)              (7)               (7)                     (7)               (7)                   (7)
      line (6) using Table B.                          17,800             17,088            17,116                  17,115            17,115                17,115
                                               (8)              (8)               (8)                     (8)               (8)                   (8)
  8 ) Percent of property in Wisconsin                 100%               100%              100%                    100%              100%                  100%
                                               (9)              (9)               (9)                     (9)               (9)                   (9)
8 9 ) Multiply line (7) by line (8)                    17,800             17,088            17,116                  17,115            17,115                17,115
  10) Total of line 3a and line 4 of Part 2,   (10)             (10)              (10)                    (10)              (10)                  (10)
      Federal Form 706                                 795,000            795,000           795,000                 795,000           795,000               795,000
  11) Wisconsin State Death Tax Deduction                       (11)(20A)         (11)(20B)               (11)(20C)         (11)(20D)             (11)(20E)
      (line 20 from preceding column)                                     17,800            17,088                  17,116            17,115                17,115
                                               (12)             (12)              (12)                    (12)              (12)                  (12)
  12) Subtract line (11) from line (10)                795,000            777,200           777,912                 777,884           777,885               777,885
                                               (13)             (13)              (13)                    (13)              (13)                  (13)
  13) Nontaxable insurance / pensions                         0                00000
  14) Taxable Amount                           (14)             (14)              (14)                    (14)              (14)                  (14)
      Subtract line (13) from line (12)                795,000            777,200           777,912                 777,884           777,885               777,885
  15) Compute tentative tax on line (14)       (15)             (15)              (15)                    (15)              (15)                  (15)
      using Table A                                    265,850            258,908           259,186                 259,175           259,175               259,175
                                               (16a)            (16a)             (16a)                   (16a)             (16a)                 (16a)
  16a) Line 7 of Part 2, Federal Form 706                     000000
                                               (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)                        220,550            220,550           220,550                 220,550           220,550               220,550
                                               (17)             (17)              (17)                    (17)              (17)                  (17)
  17) Subtract line (16c) from line (15)               45,300             38,358            38,636                  38,625            38,625                38,625
                                               (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)                  45,300             38,358            38,636                  38,625            38,625                38,625
  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              17,800             17,088            17,116                  17,115            17,115                17,115
      on line 5 of Form W706
  HT-006a (N. 12-05)                                                                                                                              Wisconsin Department of Revenue

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  Form W706 – Schedule TC                                                        Estate Tax Computation Schedule
                                                                  For an estate when decedent’s (resident or nonresident) date of death is on or after
  Estate of:                                                           January 1, 2005 and not all the decedent’s property is taxable to Wisconsin                  B
                 Example 3
  SS#                                                 Column A          Column B             Column C             Column D             Column E             Column F
  1) Line 1 of Part 2, Federal Form 706         (1)     5,500,000 (1)        5,500,000 (1)        5,500,000 (1)        5,500,000 (1)        5,500,000 (1)       5,500,000
  2) Line 3a of Part 2, Federal Form 706        (2)     5,350,000 (2)        5,350,000 (2)        5,350,000 (2)        5,350,000 (2)        5,350,000 (2)       5,350,000
  3a)Other States Death Tax Deduction           (3a)    350,000   (3a)       350,000   (3a)       350,000   (3a)       350,000   (3a)       350,000   (3a)      350,000
  b)Wisconsin State Death Tax Deduction                           (3b)(20A)            (3b)(20B)            (3b)(20C)            (3b)(20D)            (3b)(20E)
       (line 20 from preceding column)                                       42,724               42,202               42,208               42,208              42,208
  c) Add lines (3a) and (3b)                    (3c)    350,000   (3c)       392,724   (3c)       392,202   (3c)       392,208   (3c)       392,208   (3c)      392,208
  4) Subtract line (3c) from line (2)           (4)     5,000,000 (4)        4,957,276 (4)        4,957,798 (4)        4,957,792 (4)        4,957,792 (4)       4,957,792
  5a) Nontaxable insurance / pensions           (5a)           000000(5a)              (5a)                 (5a)                 (5a)                 (5a)
  b) Exemption                                  (5b)              (5b)                 (5b)                 (5b)                 (5b)                 (5b)
                                                      $ 60,000          $    60,000          $    60,000          $    60,000          $    60,000          $   60,000
  c) Add lines (5a) and (5b)                    (5c)    60,000    (5c)       60,000    (5c)       60,000    (5c)       60,000    (5c)       60,000    (5c)      60,000
  6) Adjusted taxable estate.                   (6)               (6)                  (6)                  (6)                  (6)                  (6)
       Subtract line (5c) from line (4)                 4,940,000            4,897,276            4,897,798            4,897,792            4,897,792           4,897,792
  7) Compute Wisconsin Estate Tax on            (7)               (7)                  (7)                  (7)                  (7)                  (7)
       line (6) using Table B                           391,600              386,815              386,873              386,873              386,873             386,873
  8) Percent of property in Wisconsin           (8)               (8)                  (8)                  (8)                  (8)                  (8)
       (from Form W706 line 4)                          10.91%               10.91%               10.91%               10.91%               10.91%              10.91%
9 9) Multiply line (7) by line (8)              (9)     42,724    (9)        42,202    (9)        42,208    (9)        42,208    (9)        42,208    (9)       42,208
  10) Total of lines 3a and 4 of Part 2,        (10)              (10)                 (10)                 (10)                 (10)                 (10)
       Federal Form 706                                 5,350,000            5,350,000            5,350,000            5,350,000            5,350,000           5,350,000
  11a)Other States Death Tax Deduction          (11a)   350,000   (11a)      350,000   (11a)      350,000   (11a)      350,000   (11a)      350,000   (11a)     350,000
  b)Wisconsin State Death Tax Deduction                           (11b)(20A)           (11b)(20B)           (11b)(20C)           (11b)(20D)           (11b)(20E)
       (line 20 from preceding column)                                       42,724               42,202               42,208               42,208              42,208
  c) Add lines (11a) and (11b)                  (11c)   350,000   (11c)      392,724   (11c)      392,202   (11c)      392,208   (11c)      392,208   (11c)     392,208
  12) Subtract line (11c) from line (10)        (12)    5,000,000 (12)       4,957,276 (12)       4,957,798 (12)       4,957,792 (12)       4,957,792 (12)      4,957,792
  13) Nontaxable insurance / pensions           (13)           000000(13)              (13)                 (13)                 (13)                 (13)
  14) Taxable Amount                            (14)              (14)                 (14)                 (14)                 (14)                 (14)
       Subtract line (13) from line (12)                5,000,000            4,957,276            4,957,798            4,957,792            4,957,792           4,957,792
  15) Compute tentative tax on line (14)        (15)              (15)                 (15)                 (15)                 (15)                 (15)
       using Table A                                    2,390,800            2,367,302            2,367,589            2,367,586            2,367,586           2,367,586
  16a) Line 7 of Part 2, Federal Form 706       (16a)          000000(16a)             (16a)                (16a)                (16a)                (16a)
  b) Unified Credit as of 12-30-2000            (16b)             (16b)                (16b)                (16b)                (16b)                (16b)
                                                      $ 220,550         $    220,550         $    220,550         $    220,550         $    220,550         $   220,550
  c) Add lines (16a) and (16b)                  (16c)   220,550   (16c)      220,550   (16c)      220,550   (16c)      220,550   (16c)      220,550   (16c)     220,550
  17) Subtract line (16c) from line (15)        (17)    2,170,250 (17)       2,146,752 (17)       2,147,039 (17)       2,147,036 (17)       2,147,036 (17)      2,147,036
  18) Percent of property in Wisconsin          (18)              (18)                 (18)                 (18)                 (18)                 (18)
       (from Form W706 line 4)                          10.91%               10.91%               10.91%               10.91%               10.91%              10.91%
  19) Multiply line (17) by line (18)           (19)    236,774   (19)       234,211   (19)       234,242   (19)       234,242   (19)       234,242   (19)      234,242
  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              42,724               42,202               42,208               42,208               42,208              42,208
       on line 5 of Form W706
  HT-006b (N. 12-05)                                                                                                                                  Wisconsin Department of Revenue

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