United States Additional Estate Tax Return
Form  706-A                             To report dispositions or cessations of qualified use under                                            OMB No. 1545-0016
(Rev. August 2019)
Department of the Treasury                             section 2032A of the Internal Revenue Code. 
Internal Revenue Service          ▶ Go to www.irs.gov/Form706A for instructions and the latest information.
Part I   General Information 
1a  Name of qualified heir                                                                                                  2  Heir’s social security number 

1b  Address of qualified heir (number and street, including apt. no., or P.O. box)                                          3  Commencement date (see instructions) 

1c  City, town or post office, state, and ZIP code 

4  Decedent’s name reported on Form 706                                                5  Decedent’s social security number 6  Date of death 

7  Check here if you are making an election under section 1016(c) to increase the basis of specially valued property. Attach the statement described
   on page 2 of the instructions .  . . .          . . . . . . . .                 . . . . . . . .  . .  . .                .  . . . .        ▶
Part II  Tax Computation (First complete Schedules A and B. See instructions.) 
   1  Value at date of death (or alternate valuation date) of all specially valued property that passed from 
      decedent to qualified heir: 
    a Without section 2032A election                 . . . . . . .                 . . . . . .   1a 
    b With section 2032A election .                . . . . . . . .                 . . . . . .   1b 
    c Balance. Subtract line 1b from line 1a             . . . . .                 . . . . . . . .  . .  . .                .  . .   1c 
   2  Value at date of death (or alternate valuation date) of all specially valued property in decedent’s estate: 
    a Without section 2032A election                 . . . . . . .                 . . . . . .   2a 
    b With section 2032A election .                . . . . . . . .                 . . . . . .   2b 
    c Balance. Subtract line 2b from line 2a             . . . . .                 . . . . . . . .  . .  . .                .  . .   2c 
   3  Decedent’s estate tax: 
    a Recomputed without section 2032A election (attach computation)  .                      .   3a 
    b Reported on Form 706 with section 2032A election  .                          . . . . . .   3b 
    c Balance. Subtract line 3b from line 3a             . . . . .                 . . . . . . . .  . .  . .                .  . .   3c 
   4  Divide line 1c by line 2c and enter the result as a percentage  .                  . . . . .  . .  . .                .  . .   4                           % 
   5  Total estate tax saved. Multiply line 3c by percentage on line 4  .                  . . . .  . .  . .                .  . .   5 
   6  Value,  without  section  2032A  election,  at  date  of  death  (or  alternate 
      valuation  date)  of  specially  valued  property  shown  on  Schedule  A  of
      this Form 706-A .          .  . . .          . . . . . . . .                 . . . . . .   6 
   7  Divide line 6 by line 1a and enter the result as a percentage  .                   . . . . .  . .  . .                .  . .   7                           % 
   8  Multiply line 5 by percentage on line 7  .           . . . .                 . . . . . . . .  . .  . .                .  . .   8 
   9  Total estate tax recaptured on previous Form(s) 706-A (attach copies of 706-A) .                .  . .                .  . .   9 
10    Remaining estate tax savings. Subtract line 9 from line 5. Do not enter less than zero  .            .                .  . .   10 
11    Enter the lesser of line 8 or line 10 .          . . . . . .                 . . . . . . . .  . .  . .                .  . .   11 
12    Enter the total of column D, Schedule A  .           . . . .                 . . . . . .   12 
13    Enter the total of column E, Schedule A  .           . . . .                 . . . . . .   13 
14    Balance. Subtract line 13 from line 12 (but enter the line 12 amount in the case of a disposition of 
      standing timber on qualified woodland)  .            . . . .                 . . . . . . . .  . .  . .                .  . .   14 
15    Enter the lesser of line 11 or line 14  .          . . . . .                 . . . . . . . .  . .  . .                .  . .   15 
If you completed Schedule B, complete lines 16–19. If you did not complete Schedule B, skip lines 16–18 and enter the amount from line 15 on line 19. 
16    Enter the total cost (or fair market value (FMV)) from Schedule B .                  . . . .  . .  . .                .  . .   16 
17    Divide line 16 by line 12 and enter the result as a percentage. Do not enter more than 100%                              . .   17                          % 
18    Multiply line 15 by percentage on line 17            . . . .                 . . . . . . . .  . .  . .                .  . .   18 
19    Additional estate tax. Subtract line 18 from line 15. Do not enter less than zero               .  . .                .  . .   19 
20    Enter section 1016(c) interest (where applicable)  .       .                 . . . . . . . .  . .  . .                .  . .   20 
Under penalties of perjury, I declare that I have examined this return, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer 
(other than taxpayer) is based on all information of which preparer has any knowledge. 
         ▲▲                                                                                             ▲

Sign              Signature of executor                                                                      Date
Here                                                                                                     May the IRS discuss this return with the preparer shown 
                  Signature of executor                                                                  below? See instructions.    Yes              No
                  Print/Type preparer’s name                 Preparer’s signature                        Date
Paid                                                                                                                               Check          if  PTIN
                                                                                                                                   self-employed 
Preparer                                                                                                                                       ▶
                  Firm’s name     ▶                                                                                                Firm’s EIN 
                  Firm’s address 
Use Only                         ▶                                                                                                 Phone no. 
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.                    Cat. No. 10141S                   Form 706-A (Rev. 8-2019) 

Form 706-A (Rev. 8-2019)                                                                                                                     Page  2 
Schedule A. Disposition of Specially Valued Property or Cessation of Qualified Use   
Note: List property in chronological order of disposition or cessation. 
A                                B                                                C                                                      E   
Item    Description of specially valued property and schedule and item    Date of disposition                 D                  Special use value   
number  number where reported on the decedent’s Form 706                    (or date qualified    Amount received (or FMV, if    (see instructions) 
                                                                            use ceased)           applicable) (see instructions) 
        Form 706, Schedule                       , Item 
        Description: 

Totals. Enter  total  of  column  D  on  Part  II,  Tax  Computation,  line  12,  and  
total of column E on  Part II, Tax Computation, line 13           . .   . . .  .  .   . .       . 
                                                                                                                                 Form 706-A (Rev. 8-2019) 

Form 706-A (Rev. 8-2019)                                                                                          Page  3 
Schedule B. Involuntary Conversions or Exchanges Check if for:                         Involuntary Conversion Exchange
Qualified replacement (or exchange) property 
A                                            B                                                                C   
Item                     Description of qualified replacement (or exchange) property                          Cost (or FMV) 

Total cost (or FMV). Enter here and on line 16 of Part II, Tax Computation . . . . . . . . . . . .
                                                                                                  Form 706-A (Rev. 8-2019) 

Form 706-A (Rev. 8-2019)                                                                                               Page  4 
Schedule C. Dispositions to Family Members of the Qualified Heir 
Each  transferee  must  enter  into  an  agreement  to  be  personally  liable  for  any  additional  taxes  imposed  by  section  2032A(c)  and 
the agreement must be attached to this Form 706-A. See instructions. 
                         Last name                         First name                                   Middle initial 

Transferee #1:           Social security number            Relationship to the qualified heir

Description of property transferred 
A                                                      B                                                     C   
Item                               Description of specially valued property and schedule and item       Date of  
number                              number where reported on the decedent’s Form 706                    disposition 
       Form 706, Schedule                       , Item 
       Description: 

                         Last name                         First name                                   Middle initial 

Transferee #2:           Social security number            Relationship to the qualified heir 

Description of property transferred 
A                                                      B                                                     C   
Item                               Description of specially valued property and schedule and item       Date of  
number                              number where reported on the decedent’s Form 706                    disposition 
       Form 706, Schedule                       , Item 
       Description: 

If there are more than two transferees, attach additional sheets using the same format.            Form 706-A (Rev. 8-2019)