Section 106 - Estate Tax Returns
Internal Revenue Manual § 3.24.106
in: Section 106 - Estate Tax Returns
3.24.106 Estate Tax Returns
Manual Transmittal
September 04, 2025
Purpose
(1) This transmits revised IRM 3.24.106, ISRP System, Estate Tax Return.
Material Changes
(1) Exhibit 3.24.106-2 Updated line prompts in section 1, elements (10) - (14).
(2) Exhibit 3.24.106-3 Updated line prompts in section 2 elements (9) - (10).
(3) Exhibit 3.24.106-6 Added new elements (4) - (5) & (13) - (16). Updated line prompts in section 5 elements (4) - (19).
(4) Exhibit 3.24.106-15 Added new elements (10) & (11), removed Other Credits and renumbered remaining elements.
(5) Exhibit 3.24.106-16 Added Overpayment to element (6) and renumbered elements (2) - (7).
(6) Exhibit 3.24.106-19 Added new elements line (9) - (12) with direct deposit information. Updated line number in element (8).
(7) Exhibit 3.24.106-22 Updated line numbers for elements (3) - (5) and added new elements (6) - (9) with direct deposit information.
(8) Minor editorial changes have been made throughout this IRM (e.g., plain language, spelling, punctuation, etc.).
Effect on Other Documents
IRM 3.24.106, ISRP System Estate Tax Return, dated November 27, 2024 (effective January 01, 2025), is superseded.
Audience
Data Conversion Operations
Effective Date
(01-01-2026)
Scott Wallace
Director, Submission Processing
Customer Account Services
Taxpayer Services
3.24.106.1 (02-15-2024)
Program Scope and Objectives
Purpose: This IRM section provides instructions for Taxpayer Services Integrated Submission and Remittance Processing (ISRP) System to transcribe the returns below:
Form 706, U.S. Estate Tax Return
Form 706-NA, U.S. Estate (and Generation-Skipping Transfer) Tax Return
Form 706-GS(D), Generation-Skipping Transfer Tax Return for Distributions
Form 706-GS(T), Generation-Skipping Transfer Tax Return for Terminations.
Audience: Clerks perform key entry from image, original entry or supplemental data. Capture data from a wide variety of tax documents and forms from images, paper, and/or other sources.
Policy Owner: Director, Submission Processing.
Program Owner: Return Processing Branch, Mail Management/Paper Processing Section.
Primary Stakeholders: Other areas that may be affected by these procedures include (but not limited to):
Accounts Management (AM)
Chief Counsel
Compliance
Information Technology (IT) Programmers
Large Business and International (LB&I)
Small Business Self-Employed (SBSE)
Statistics of Income (SOI)
Submission Processing (SP)
Taxpayer Advocate Service (TAS)
3.24.106.1.1 (01-01-2020)
Background
- Integrated Submission and Remittance Processing (ISRP) System transcribes and formats data from paper returns/documents/vouchers for input into the Generalized Mainline Framework (GMF) and other systems by key entry operators. It also captures check images for archiving. Transaction Management System (TMS) is a Commercial Off-the-Shelf (software application) (COTS) product that is an integral part of ISRP. ERS fields are populated by entries from transcription.
3.24.106.1.2 (01-01-2020)
Authority
The following provide authority for the instructions in this IRM to be performed in support of completing compliance functions to make credits or refunds of any internal revenue tax, processing of non-revenue forms, and administrative support forms.
Title 26 of the United States Code (USC) or more commonly known as the Internal Revenue Code (IRC). See IRC 26.
IRM 1.2.1, Servicewide Policies and Authorities, Policy Statements for Submission Processing Activities, contains all Policy Statements for Submission Processing.
Code sections which provide the IRS with the authority to issue levies.
Congressional Acts which outline additional authorities and responsibilities like the Travel and Transportation Reform Act of 1998 or the Tax Reform Act of 1986.
Policy Statements that provide authority for the work being done.
3.24.106.1.3 (01-01-2018)
Responsibilities
The Campus Director is responsible for monitoring operational performance for their campus.
The Operations Manager is responsible for monitoring operational performance for their operation.
The Team Manager/Lead is responsible for performance monitoring and ensuring employees have the tools to perform their duties.
The Team Employees are responsible to follow the instructions contained in this IRM and maintain updated IRM procedures.
3.24.106.1.4 (01-01-2020)
Program Management and Review
Program Goals: Make sure all necessary actions are taken on the return and attachments to make sure correct posting of the return data.
Program Reports: System control reports are on the Control-D WebAccess (CTDWA) and a general listing of the reports are in IRM 3.24.202, ISRP System, Supervisory Operator’s Manual.
Program Effectiveness is measured using the following:
Embedded Quality Submission Processing (EQSP)
Balanced Measures
Managerial reviews
Annual Review: Federal Managers Financial Integrity Act (FMFIA).
3.24.106.1.5 (01-01-2018)
Program Controls
- Quality Review conducts a statistical valid sample size review of completed work to ensure IRM guidelines are followed.
3.24.106.1.6 (01-01-2020)
Terms/Definitions/Acronyms
The following table lists commonly used acronyms.
Acronyms and Abbreviations
Acronyms and Abbreviations Definition ABC Alphanumeric Block Control AM Accounts Management COTS Commercial Off-the-Shelf (software application) CTDWA Control-D WebAccess DLN Document Locator Number e.g. For Example EOP Entry Operator EQSP Embedded Quality Submission Processing ERS Error Resolution System FMFIA Federal Managers Financial Integrity Act GMF Generalized Mainline Framework IRM Internal Revenue Manual IRC Internal Revenue Code ISRP Integrated Submission and Remittance Processing IT Information Technology LB&I Large Business and International RPS Remittance Processing System SBSE Small Business Self-Employed SOI Statistics of Income TAS Taxpayer Advocate Service TMS Transaction Management System USC United States Code
3.24.106.1.7 (02-15-2024)
Related Resources
The following table lists related sources
Resource Link/Title Instructor’s Corner for Submission Processing Instructors Corner for SP Servicewide Electronic Research Program (SERP) SERP Integrated Automation Technologies (IAT) IAT IRM 3.11.106 Estate & Gift Tax Returns - Forms 706 series and 709 (C&E) IRM 3.12.106 Estate & Gift Tax Returns - Forms 706GS(D), and 706GS(T) (SCRS) IRM 3.12.263 Estate & Gift Tax Returns Form series 706 and 709(ERS) IRM 3.24.38 ISRP System, BMF General Instruction Related Forms ### Note: For additional information about the 709 and 709-NA please see the related IRM references above. * Form 709 * Form 709-NA
3.24.106.2 (01-01-2020)
General Information
- This IRM section provides instructions for Integrated Submission and Remittance Processing (ISRP) System.
3.24.106.2.1 (01-01-2020)
IRM Deviation Procedures
- IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2, Internal Management Documents System - Internal Revenue Manual (IRM) Process, IRM Standards, and elevated through proper channels for executive approval.
3.24.106.2.2 (01-01-2020)
Control Documents
Following are the control documents from which data may be transcribed:
Form 813, Document Register
Form 1332, Block and Selection Record
Form 3893, Re-entry Document Control Slip
3.24.106.2.3 (01-01-2020)
Form/Program Number/Tax Class and Document Code
See the list of forms, program numbers, tax class, and document codes below.
FORM PROGRAM NUMBER TAX CLASS and DOCUMENT CODE Form 706 12400 506 Form 706-NA 12402 505 Form 706-GS(D) 12403 559 Form 706-GS(T) 12404 529
3.24.106.3 (01-01-2022)
Decedent Name Line Entry
Enter the decedents name line exactly as shown. Enter a caret (<) to identify the last name.
Do not space before or after the caret.
If two last names are shown, enter the caret before the second last name unless both last names are of Hispanic descent.
If two Hispanic last names are shown, enter the caret before the first last name.
If two last names are connected by a hyphen, enter the caret before the first last name.
If a single name appears on the name line, enter a hyphen (-) in the first position followed by the caret and the name shown.
If data follows the last name, enter a caret before entering the remaining data.
Example: Enter As: Henry A. Cherry HENRY A<CHERRY Janet C. Redbud Violet JANET C REDBUD<VIOLET Juan Garza Kumquat JUAN<GARZA KUMQUAT Mary Collie Balsas MARY COLLIE<BALSAS Mary Lea-Wren MARY<LEA-WREN Goliath \-<GOLIATH Hugh J. Heron Sr. HUGH J<HERON<SR James C. Smelt Dec’d JAMES C<SMELT<DECD
3.24.106.4 (01-01-2019)
ISRP Transcription Operation Sheets
- The following exhibits represent specific data entry procedures.
Exhibit 3.24.106-1
Block Header Data Entry Form 813, Document Register, Form 1332, Block
and Selection Record, OR Form 3893, Re-Entry Document Control
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Service Center (SC) Block Control | ABC | (auto) | The screen displays the Alpha Block Control (ABC) Number that was entered in the Entry Operator (EOP) Dialog Window. It cannot be changed. |
| (2) | Block Document Locator Number (DLN) | DLN | <Enter> | Enter the first 11-digits from: (a) Form 813 - the "Block DLN" box. (b) Form 1332 - the "Document Locator Number" box. (c) Form 3893 - box 2. The Key Verification (KV) EOP will verify the DLN from the first document of the block. |
| (3) | Batch Number | BATCH | <Enter> | Enter the batch number from: (a) Form 813 and Form 1332 - the "Batch Control Number" box. (b) Form 3893 - box 3. If not present, enter the number from the batch transmittal sheet. |
| (4) | Document Count | COUNT | <Enter> | Enter the document count from: (a) Form 813 and Form 1332 - the circled serial number. If a full block (100 documents) or if a number is not circled, enter 100. (b) Form 3893 - box 4. |
| (5) | Prejournalized Credit Amount | CR | <Enter> | Enter the amount: (a) Form 813 - labeled "CR" or "Credit" . (b) Form 3893 - box 5. ### Note: If neither "CR" or "DR" is labeled, enter as "CR" . |
| (6) | Prejournalized Debit Amount | DB | <Enter> | Enter the amount from: (a) Form 813 - labeled "DR" or "Debit" . (b) Form 3893 - box 6. |
| (7) | Transaction Code | TRCODE | <Enter> | No entry required. Press <Enter>. |
| (8) | Transaction Date | TRDATE | <Enter> | No entry required. Press <Enter>. |
| (9) | Master File Tax (MFT) Code | MFT | <Enter> | Enter the 2-digit code from: (a) Form 813 - the "Date" box. (b) Form 3893 - box 9. ### Note: Valid MFT's are: 1 Business Master File (BMF) - 05, 06, 15. 2 Individual Retirement Account File (IRAF) - (with TC 0) 29. |
| (10) | Secondary Amount | SECAMT | <Enter> | Enter the bracketed amount from: (a) Form 813 - the "Total" box. (b) Form 3893 - box 10. ### Note: If zero, press <Enter> |
| (11) | Source Code | SOURCE | <Enter> | If the control document is Form 3893, enter from box 11 as follows: (a) R = "Reprocessable" box checked. (b) N = "Reinput of Unpostable" box checked. (c) 4 = "SC Reinput" box checked. If none of the boxes is checked, consult your supervisor who will determine if a source code is required. If any other control document, press <Enter>. |
| (12) | Year Digit | YEAR | <Enter> | If the control document is Form 3893, enter the digit from box 12; otherwise, press <Enter>. ### Note: This is a "MUST ENTER" field if the Source Code is "R" , "N" , or "4" . |
| (13) | Period Code | PRIOR YEAR | <Enter> | No entry required. Press <Enter>. |
| (14) | Remittance Processing System (RPS) Indicator | RPS | <Enter> | Enter a "2" if: (a) "RPS" is edited or stamped in the upper center margin of Form 813 or Form 1332 or Residual Remittance Processing System (RRPS), "RRPS" is in the header of Form 1332. (b) box 13 is checked on Form 3893. |
Exhibit 3.24.106-2
Section 01 Form 706 (Program 12400)
| Elem. No. | Form 706 Section 01 Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | Section "01" will always be generated. No entry is required. | |
| (2) | DLN Serial Number | SER Number | <Enter> | Enter the last two digits of the 13-digit DLN from the upper part of the form. If the serial number has been generated by the system, verify that it matches the document being entered. |
| (3) | Check Digit | CD | <Enter> | Press <Enter>. |
| (4) | Name Control | NC | <Enter> | Enter the Name Control characters as underlined or edited through a total of four from the "Decedents Name Line" , line 1b. |
| (5) | Social Security Number (SSN) | SSN | Enter the SSN as shown from "Decedent's Social Security No." box. | |
| (6) | Address Check | ADDRESS CHECK? | Enter "Y" or "N" as appropriate. ### Note: For specific information about the enhanced entity file check see IRM 3.24.38.3.5.1. | |
| (7) | Street Key | STREET KEY | <Enter> | Enter the Street Key from Executor's address. |
| (8) | ZIP Key | ZIP KEY | <Enter> | Enter the ZIP Key from Executor's address. |
| (9) | Decedent Name | DEC NAME | <Enter> | Enter the name from the "Decedent Name Line" , line 1, at the top of the return. See IRM 3.24.106.3 for instructions on entry. ### Note: DO NOT enter "Estate of" if shown. ### Note: If a "G" Condition Code is present, press <Enter>. |
| (10) | County | 3B COUN | <Enter> | Enter the information from line 3b in the entity area exactly as shown. ### Note: If a "G" Condition Code is present, press <Enter>. ### Note: If the entry in Box 3b is a foreign country, enter the foreign country name in Prompt 3B COUN. |
| (11) | State Code | 3C ST | <Enter> | Enter the standard state abbreviation from line 3c in the entity area. ### Note: If a "G" Condition Code is present, press <Enter>. |
| (12) | ZIP Code | 3DZIP | <Enter> | Enter the ZIP Code from line 3d in the entity area. ### Note: If a "G" Condition Code is present, press <Enter>. |
| (13) | Date of Birth | LN5 | <Enter> | Enter the date in MMDDYYYY format from box 5. If the century digits are not present, enter "19" for the century digits. For example, "5/17/14" would be entered as "05171914" . ### Note: All four digits of the year must be entered. ### Note: If a "G" Condition Code is present, press <Enter>. |
| (14) | Date of Death | LN6 | <Enter> | Enter the date from box 6. ### Note: If a "G" Condition Code is present, press <Enter>. |
| (15) | Error Resolution System (ERS) Action Code | ACTCD | <Enter> | Enter the digits from the bottom left margin. |
Exhibit 3.24.106-3
Section 02 Form 706 (Program 12400)
Note:
DO NOT ENTER THIS SECTION FOR G CODED RETURNS OR IF THE ACTION CODE IS IN THE 600 SERIES.
| Elem. No. | Form 706 Section 02 Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "02" . |
| (2) | Name of Executor | EX NAME | <Enter> | Enter the Name as shown or edited from line 6a. ### Caution: Do not enter any carets in this field and do not enter a space in the first position. |
| (3) | In Care of Name | C/O NAME | <Enter> | Enter the in care of name if shown. |
| (4) | Foreign Street Address | FGN ADD | <Enter> | Enter the foreign address information as shown or edited from the entity area. |
| (5) | Street Address | ADDR | <Enter> | Enter the street address from line 6b. ### Caution: If inputting a foreign address, enter the foreign city, province, and postal code in this field exactly as edited. |
| (6) | City | CITY | <Enter> | Enter the city from line 6b. ### Caution: If a foreign address, ONLY enter foreign country code. |
| (7) | State | ST | <Enter> | Enter the standard state abbreviation from line 6b. ### Caution: If a foreign address, enter a period (.) in this field. |
| (8) | ZIP Code | ZIP | <Enter> | Enter the ZIP Code as shown from line 6b. ### Caution: If a foreign address, press <Enter>. |
| (9) | Multiple Executors | LN7LBX | <Enter> | Enter "1" if the checkbox, line 7l, is checked. |
| (10) | Asset Value Estimate Indicator | LN12BX | <Enter> | Enter "1" if the checkbox, line 12, is checked. |
Exhibit 3.24.106-4
Section 03 Form 706 (Program 12400)
| Elem. No. | Form 706 Section 03 Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "03" . |
| (2) | Remittance | RMT | <Enter> | Enter the green rockered amount from the balance due area of the return or an attached cash register receipt. If no amount is edited or the edited amount is illegible, check the control document (Form 813 or Form 3926) for the correct amount. This is a MUST ENTER field if a Pre-journalized Credit Amount (prompt "CR" ) was entered in the Block Header. |
| (3) | Received Date | RDATE | <Enter> | Enter the date as stamped or edited on the face of the return. ### Note: If no received date present enter periods. |
| (4) | Condition Code | CC | <Enter> | Enter the alpha codes edited in the upper left margin. ### Note: For "G" Coded returns, end the document after this element. |
| (5) | Penalty and Interest Code | P&I | <Enter> | Enter the digit edited in the upper right margin. |
Exhibit 3.24.106-5
Section 04 Form 706 (Program 12400)
Note:
DO NOT ENTER THIS SECTION FOR G CODED RETURNS OR IF THE ACTION CODE IS IN THE 600 SERIES.
| Elem. No. | Form 706 Section 04 Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "04" . |
| (2) | Total Gross Estate | LN1 | <Enter> | Enter the amount from line 1. |
| (3) | Total Allowable Deductions | LN2 | <Enter> | Enter the amount from line 2. |
| (4) | Tentative Taxable Estate | L3A | <Enter> MINUS (−) | Enter the amount from line 3a. |
| (5) | State Death Tax Deduction | L3B | <Enter> | Enter the amount from line 3b. |
| (6) | Taxable Estate | L3C | <Enter> | Enter the amount from line 3c. |
| (7) | Adjusted Taxable Gifts | LN4 | <Enter> | Enter the amount from line 4. |
| (8) | Taxable Estate Net | LN5 | <Enter> | Enter the amount from line 5. |
| (9) | Tentative Tax-Table A | LN6 | <Enter> | Enter the amount from line 6. |
| (10) | Total Gift Taxes | LN7 | <Enter> | Enter the amount from line 7. |
| (11) | Gross Estate Tax | LN8 | <Enter> | Enter the amount from line 8. |
| (12) | Maximum Unified Credit | LN9 | <Enter> | Enter the amount from line 9. ### Note: Valid for returns with Date of Death 09/30/2012 and prior only. |
| (13) | Basic Exclusion | L9A | <Enter> | Enter the amount from line 9a. ### Note: Valid for returns with Date of Death 10/1/2012 and subsequent only. |
| (14) | Deceased Spousal Un-Used Exclusion | L9B | <Enter> | Enter the amount from line 9b. |
| (15) | Restored Exclusion Amount | L9C | <Enter> | Enter the amount from line 9c. |
| (16) | Applicable Exclusion Amount | L9D | <Enter> | Enter the amount from line 9d. |
| (17) | Applicable Credit Amount | L9E | <Enter> | Enter the amount from line 9e. |
| (18) | Adjustment to Applicable Credit | L10 | <Enter> | Enter the amount from line 10. |
| (19) | Allowable Applicable Credit | L11 | <Enter> | Enter the amount from line 11. |
| (20) | Gross Estate Tax minus Allowable Applicable Credit | L12 | <Enter> | Enter the amount from line 12. |
Exhibit 3.24.106-6
Section 05 Form 706 (Program 12400)
Note:
DO NOT ENTER THIS SECTION FOR G CODED RETURNS OR IF THE ACTION CODE IS IN THE 600 SERIES.
| Elem. No. | Form 706 Section 05 Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "05" . |
| (2) | Foreign Death Tax Credit | L13 | <Enter> | Enter the amount from line 13. |
| (3) | Prior Transfer Credit | L14 | <Enter> | Enter the amount from line 14. |
| (4) | Pre 1977 Gift Tax Credit | L15 | <Enter> | Enter the amount from line 15. |
| (5) | 1995 Canadian Marital Credit | L16 | <Enter> | Enter the amount from line 16. |
| (6) | Total Credits | L17 | <Enter> | Enter the amount from line 17. |
| (7) | Net Estate Tax | L18 | <Enter> | Enter the amount from line 18. |
| (8) | Generation-Skipping Transfer Tax | L19 | <Enter> | Enter the amount from line 19. |
| (9) | Total Transfer Taxes | L20 | <Enter> | Enter the amount from line 20. |
| (10) | Prior Payments | L21 | <Enter> | Enter the amount from line 21. |
| (11) | Balance Due/Overpayment | L22/23A | <Enter> MINUS (−) | Enter the amount from line 22/23a. |
| (12) | Payment Indicator | 22RT | <Enter> ★★★★★★ | Enter the edited digit from the right margin of line 22. |
| (13) | Routing Transit Number (RTN) | 23B | <Enter> | Enter up to 9 digits of the RTN from line 23b. 1. Ignore excess digits, alphas, blanks, or special characters shown. 2. Press <Enter> if: * if both line 23b & line 23d are blank. * an illegible character is present in either line 23b or line 23d * one or more numbers have been altered, white-out, or marked through in either line 23b or line 23d * one or more numbers have been written over to CHANGE an existing entry in either line 23b or line 23d. ### Note: See IRM 3.24.38.3.4.14.22 for specific examples. |
| (14) | Type of Depositor Account | 23C | <Enter> | Enter the "S" or "C" that represents the box marked for Savings or Checking from line 23c. 1. If both boxes are marked, press <Enter>. 2. If neither box is marked, press <Enter>. 3. if line 23c is marked and line 23b AND line 23d are blank press <Enter>. ### Note: When <Enter> is pressed, the system generates a "C" . |
| (15) | Depositor Account Number (DAN) | 23D | <Enter> ★★★★★ This is a must enter field if "line 23b" and" line 23c " contain an entry. | Enter the alpha/numeric Depositor Account Number from line 23d. 1. Only alphas, numerics, and hyphens (-) are valid. 2. Enter hyphens (-) where shown. 3. Ignore any blanks or other special characters shown. 4. Enter a single period and press<Enter> if: * line 23d is not present and there is data in line 23b. * one or more characters have been altered, white-out, or marked through either line 23b or line 23d. * one or more characters have been written over to CHANGE an existing entry in either line 23b or line 23d. 5. If more than 17 characters, enter a pound sign (#) in the last position of line 23d. |
| (16) | DAN For Verification | 23D | <Enter> ★★★★★ This is a must enter field if "line 23d" contains data. | Enter line 23d again for verification. 1. If entry does not match Element (14) a DAN MIS-MATCH error message will appear, and the first character of this field. 2. "DAN MIS-MATCH" error message will be displayed until both line 23d (DAN) fields agree. |
| (17) | Preparer's PTIN | PTIN | <Enter> | Enter the Preparer's SSN or Preparer's Taxpayer Identification Number (PTIN). |
| (18) | Preparer's Employer Identification Number (EIN) | PEIN | <Enter> | Enter the Firm’s EIN. |
| (19) | Preparer's Telephone Number | TEL Number | <Enter> | Enter the Preparer's telephone number. |
Exhibit 3.24.106-7
Section 06 Form 706 (Program 12400)
| Elem. No. | Form 706 Section 06 Data Element Name | Prompt | Fld. Term | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | <Enter: | Press <Enter> if already present on the screen; otherwise enter "06" . |
| (2) | Marital Status | 06AMS | <Enter> | Enter "Marital Status" found on Page 2, Part 4, line 3a, as follows: a. Enter a "1" if Married box is checked. b. Enter a "2" if Widow/Widower box is checked. c. Enter a "3" if Single box is checked. d. Enter a "4" if Legally Separated box is checked. e. Enter a "5" if Divorced box is checked. ### Note: If two or more boxes are checked, or if no boxes are checked, leave field blank and press <Enter>. |
Exhibit 3.24.106-8
Section 07 Form 706 (Program 12400)
| Elem. No. | Form 706 Section 07 Data Element Name | Prompt | Fld. Term | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "07" . |
| (2) | Protective Claim for Refund Indicator | 0706 | <Enter> | Enter Protection Claim for Refund Indicator from Page 2, Part 4, line 6. a. Enter "1" if Yes checkbox is checked. b. Enter "2" if No checkbox is checked. c. If none or both boxes are checked, press <Enter>. |
| (3) | Gross Estate Estimated Value Assets | 0710A | <Enter> | Enter Gross Estate Estimated Value Assets from Page 3, Part 5, line 10, Column 1. |
| (4) | Gross Estate Estimated Value Assets | 0710B | <Enter< | Enter Gross Estate Estimated Value Assets from Page 3, Part 5, line 10, Column 2. |
| (5) | Deductions Estimated Value of Assets | 0723 | <Enter> | Enter Deductions Estimated Value of Assets from Page 3, Part 5, line 23. |
Exhibit 3.24.106-9
Section 08 Form 706 (Program 12400)
Note:
Please see IRM 3.24.106.3 for detailed instructions about transcription of deceased spouse name.
| Elem. No. | Form 706 Section 08 Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise, enter "08" . |
| (2) | Decline DSUE Indicator | 08DDI | <Enter> | Enter Decline DSUE Indicator found in Part 6, Section A, as follows: a. If the checkbox is NOT checked, enter 1 - Yes. b. If the checkbox is checked, enter 2 - No. |
| (3) | Qualified Domestic Trust Indicator | 08QDT | <Enter> | Enter Qualified Domestic Trust Indicator found in Part 6, Section B, checkbox as follows: a. Blank - Not Present. b. Enter 1 - Yes. c. Enter 2 - No. d. If both boxes are checked, press <Enter>. |
| (4) | DSUE Application Exclusion Amount | 08C1 | <Enter> | Enter the amount from Part 6, Section C, line 1. |
| (5) | DSUE Aggregate Gift Tax | 08C2 | <Enter> | Enter the edited 0 from Part 6, Section C, line 2 or <ENTER> only. |
| (6) | DSUE Value of cumulative lifetime gifts | 08C3 | <Enter> | Enter the amount from Part 6, Section C, line 3. |
| (7) | DSUE Applicable | 08C4 | <Enter> | Enter the amount from Part 6, Section C, line 4. |
| (8) | DSUE Adjusted Applicable Credit | 08C5 | <Enter> | Enter the amount from Part 6, Section C, line 5. |
| (9) | DSUE Adjusted Applicable Credit Percentage | 08C6 | <Enter> | Enter the amount from Part 6, Section C, line 6. |
| (10) | DSUE Gross Exclusion | 08C7 | <Enter> | Enter the amount from Part 6, Section C, line 7. |
| (11) | DSUE Net Taxable Estate | 08C8 | <Enter> | Enter the amount from Part 6, Section C, line 8. |
| (12) | DSUE Exclusion | 08C9 | <Enter> | Enter the amount from Part 6, Section C, line 9. |
| (13) | DSUE Amount Portable to Surviving Spouse | 08C10 | <Enter> | Enter the amount from Part 6, Section C, line 10. |
| (14) | DSUE Deceased Spouse Name 1 | 08D1A | <Enter> | Enter the name of Last Deceased Spouse 1 from Part 6, Section D, Column A, line 1. |
| (15) | DSUE Date of Death 1 | 08D1B | <Enter> | Enter the Date of Death of Last Deceased Spouse 1 from Part 6, Section D, Column B, line 1. |
| (16) | DSUE Portability Election Indicator | 08D1C | <Enter> | Enter the DSUE Portability Election Indicator 1 from Last Deceased Spouse from Part 6, Section D, Column C, line 1, as follows: a. Blank - Not Present. b. Enter 1 - Yes. c. Enter 2 - No. d. If both boxes are checked, press <Enter>. |
| (17) | DSUE Portable Amount 1 | 08D1D | <Enter> | Enter the Last Deceased Spouse DSUE Portability Amount from Part 6, Section D, Column D, line 1. |
| (18) | DSUE Donor Gift Amount 1 | 08D1E | <Enter> | Enter the Last Deceased Spouse DSUE Donor Gift Amount 1 from Part 6, Section D, Column E, line 1. |
| (19) | DSUE Date of Gift Amount 1 | 08D1F | <Enter> | Enter the Last Deceased Spouse DSUE Date of Gift Amount 1 from Part 6, Section D, Column F, line 1. |
| (20) | DSUE Remaining Amount 1 | 08D1G | <Enter> | Enter the Last Deceased Spouse DSUE Remaining Amount 1 from Part 6, Section D, Column G, line 1. |
Exhibit 3.24.106-10
Section 09 Form 706 (Program 12400)
| Elem. No. | Form 706 Section 09 Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | <Enter> | Press <Enter: if already present on the screen; otherwise enter "09" . |
| (2) | DSUE Deceased Spouse Name 2 | 09D2A | <Enter> | Enter the DSUE Pre-Deceased Spouse Name 2 from Part 6, Section D, Column A, line 2. |
| (3) | DSUE Date of Death 2 | 09D2B | <Enter> | Enter the DSUE Date of Death 2 from Part 6, Section D, Column B, line 2. |
| (4) | DSUE Portability Election Indicator 2 | 09D2C | <Enter> | Enter the DSUE Portability Election Indicator 2 from Part 6, Section D, Column C, line 2, as follows: a. Blank - Not Present. b. 1 - Yes. c. 2 - No. d. If both boxes are checked, press <Enter>. |
| (5) | DSUE Portable Amount 2 | 09D2D | <Enter> | Enter the DSUE Portable Amount 2 from Part 6, Section D, Column D, line 2. |
| (6) | DSUE Donor Gift Amount 2 | 09D2E | <Enter> | Enter the DSUE Donor Gift Amount 2 from Part 6, Section D, Column E, line 2. |
| (7) | DSUE Date of Gift 2 | 09D2F | <Enter> | Enter the DSUE Date of Gift 2 from Part 6, Section D, Column F, line 2. |
| (8) | DSUE Deceased Spouse Name 3 | 09D3A | <Enter> | Enter the DSUE Pre-Deceased Spouse Name 3 from Part 6, Section D, Column A, line 3. |
| (9) | DSUE Date of Death 3 | 09D3B | <Enter> | Enter the DSUE Date of Death 3 from Part 6, Section D, Column B, line 3. |
| (10) | DSUE Portability Election Indicator 3 | 09D3C | <Enter> | Enter the DSUE Portability Election Indicator 3 from Part 6, Section D, Column C, line 3. a. Blank - Not Present. b. 1 - Yes. c. 2 - No. d. If both boxes are checked, press <Enter>. |
| (11) | DSUE Portable Amount 3 | 09D3D | <Enter> | Enter the DSUE Portable Amount 3 from Part 6, Section D, Column D, line 3. |
| (12) | DSUE Donor Gift Amount 3 | 09D3E | <Enter> | Enter the DSUE Donor Gift Amount 3 from Part 6, Section D, Column E, line 3. |
| (13) | DSUE Date of Gift 3 | 09D3F | <Enter> | Enter the DSUE Date of Gift 3 from Part 6, Section D, Column F, line 3. |
| (14) | DSUE Deceased Spouse Name 4 | 09D4A | <Enter> | Enter the DSUE Pre-Deceased Spouse Name 4 from Part 6, Section D, Column A, line 4. |
| (15) | DSUE Date of Death 4 | 09D4B | <Enter> | Enter the DSUE Date of Death 4 from Part 6, Section D, Column B, line 4. |
| (16) | DSUE Portability Election Indicator 4 | 09D4C | <Enter> | Enter the DSUE Portability Election Indicator 4 from Part 6, Section D, Column C, line 4, as follows: a. Blank - Not Present. b. 1 - Yes. c. 2 - No. d. If both boxes are checked, press <Enter>. |
| (17) | DSUE Portable Amount 4 | 09D4D | <Enter> | Enter the DSUE Portable Amount 4 from Part 6, Section D, Column D, line 4. |
| (18) | DSUE Donor Gift Amount 4 | 09D4E | <Enter> | Enter the DSUE Donor Gift Amount 4 from Part 6, Section D, Column E, line 4. |
| (19) | DSUE Date of Gift 4 | 09D4F | <Enter> | Enter the DSUE Date of Gift 4 from Part 6, Section D, Column F, line 4. |
Exhibit 3.24.106-11
Section 10 Form 706 (Program 12400)
| Elem. No. | Form 706 Section 10 Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise, enter "10" . |
| (2) | DSUE Deceased Spouse Name 5 | 10D5A | <Enter> | Enter the DSUE Pre-Deceased Spouse Name from Part 6, Section D, Column A, line 5. |
| (3) | DSUE Date of Death 5 | 10D5B | <Enter> | Enter the DSUE Date of Death from Part 6, Section D, Column B, line 5. |
| (4) | DSUE Portability Election Indicator 5 | 10D5C | <Enter> | Enter the DSUE Portability Election Indicator from Part 6, Section D, Column C, line 5, as follows: a. Blank - Not Present. b. 1 - Yes. c. 2 - No. d. If both boxes are checked, press <Enter>. |
| (5) | DSUE Portable Amount 5 | 10D5D | <Enter> | Enter the DSUE Portable Amount from Part 6, Section D, Column D, line 5. |
| (6) | DSUE Donor Gift Amount 5 | 10D5E | <Enter> | Enter the DSUE Donor Gift Amount from Part 6, Section D, Column E, line 5. |
| (7) | DSUE Date of Gift 5 | 10D5F | <Enter> | Enter the DSUE Date of Gift from Part 6, Section D, Column F, line 5. |
| (8) | DSUE Deceased Spouse Name 6 | 10D6A | <Enter> | Enter the DSUE Pre-Deceased Spouse Name from Part 6, Section D, Column A, line 6. |
| (9) | DSUE Date of Death 6 | 10D6B | <Enter> | Enter the DSUE Date of Death from Part 6, Section D, Column B, line 6. |
| (10) | DSUE Portability Election Indicator 6 | 10D6C | <Enter> | Enter the DSUE Portability Election Indicator from Part 6, Section D, Column C, line 6. as follows: a. Blank - Not Present. b. 1 - Yes. c. 2 - No. d. If both boxes are checked, press <Enter>. |
| (11) | DSUE Portable Amount 6 | 10D6D | <Enter> | Enter the DSUE Portable Amount from Part 6, Section D, Column D, line 6. |
| (12) | DSUE Donor Gift Amount 6 | 10D6E | <Enter> | Enter the DSUE Donor Gift Amount from Part 6, Section D, Column E, line 6. |
| (13) | DSUE Date of Gift 6 | 10D6F | <Enter> | Enter the DSUE Date of Gift from Part 6, Section D, Column F, line 6. |
| (14) | DSUE Deceased Spouse Name 7 | 10D7A | <Enter> | Enter the DSUE Pre-Deceased Spouse Name 7 from Part 6, Section D, Column A, line 7. |
| (15) | DSUE Date of Death 7 | 10D7B | <Enter> | Enter the DSUE Date of Death 7 from Part 6, Section D, Column B, line 7. |
| (16) | DSUE Portability Election Indicator 7 | 10D7C | <Enter> | Enter the DSUE Portability Election Indicator from Part 6, Section D, Column C, line 7, as follows: a. Blank - Not Present. b. 1 - Yes. c. 2 - No. d. If both boxes are checked, press <Enter>. |
| (17) | DSUE Portable Amount 7 | 10D7D | <Enter> | Enter the DSUE Portable Amount from Part 6, Section D, Column D, line 7. |
| (18) | DSUE Donor Gift Amount 7 | 10D7E | <Enter> | Enter the DSUE Donor Gift Amount from Part 6, Section D, Column E, line 7. |
| (19) | DSUE Date of Gift 7 | 10D7F | <Enter> | Enter the DSUE Date of Gift from Part 6, Section D, Column F, line 7. |
| (20) | DSUE Amount | 10DSU | <Enter> | Enter the DSUE Amount from Part 6, Section D, found at the bottom of Column E, following the dotted line. |
Exhibit 3.24.106-12
Section 01 Form 706-NA (Program 12402)
| Elem. No. | Form 706-NA Section 01 Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | Section "01" will always be generated. No entry is required. | |
| (2) | DLN Serial Number | SER Number | <Enter> | Enter the last two digits of the 13-digit DLN from the upper part of the form. If the serial number has been generated by the system, verify that it matches the document being entered. |
| (3) | Name Control | NC | <Enter> | Enter the Name Control from the "Decedent's Last Name" found in Part 1, box 1b. |
| (4) | SSN | SSN | Enter the SSN as shown from "Decedent's Social Security No." box. | |
| (5) | Address Check | ADDRESS CHECK? | Enter "Y" or "N" as appropriate. ### Note: For specific information about the enhanced entity file check see IRM 3.24.38.3.5.1. | |
| (6) | Street Key | STREET KEY | <Enter> | Enter the Street Key from Executor's address. |
| (7) | ZIP Key | ZIP KEY | <Enter> | Enter ZIP Key from Executor's address. |
| (8) | Decedent Name | DEC NAME | <Enter> | Enter the name from the "Decedent Name Line" , line 1, at the top of the return. ### Note: DO NOT enter "Estate of" if shown. ### Note: If a "G" Condition Code is present, press <Enter>. |
| (9) | Date of Birth | L7A | <Enter> | Enter the 8-digit date from box 7a in MMDDYYYY format. ### Note: If a "G" Condition Code is present, press <Enter>. |
| (10) | Date of Death | LN6 | <Enter> | Enter the date from box 6. ### Note: If a "G" Condition Code is present, press <Enter>. |
| (11) | ERS Action Code | ACTCD | <Enter> | Enter the digits from the bottom center margin. |
Exhibit 3.24.106-13
Section 02 Form 706-NA (Program 12402)
Note:
DO NOT ENTER THIS SECTION FOR G CODED RETURNS OR IF THE ACTION CODE IS IN THE 600 SERIES.
| Elem. No. | Form 706-NA Section 02 Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "02" . |
| (2) | Name of Executor | EX NAME | <Enter> | Enter the Name as shown or edited from line 9a or 11a (2013 form revision and prior), whichever is present. ### Note: If both are present (2013 form revision and prior), enter from line 9a. Do not enter any carets in this field and do not enter a space in the first position. |
| (3) | In Care of Name | C/O NAME | <Enter> | Enter the in care of name if shown. |
| (4) | Foreign Street Address | FGN ADD | <Enter> | Enter the foreign street address if shown on line 11b (2013 form revision and prior). |
| (5) | Street Address | ADDR | <Enter> | Enter the street address information from line 9b or line 11b (2013 form revision and prior). ### Caution: If inputting a foreign address, enter the foreign city, province, and postal code in this field exactly as shown or edited. |
| (6) | City | CITY | <Enter> | Enter the city from line 9b or line 11b (2013 form revision and prior). ### Caution: If inputting a foreign address, ONLY enter the edited foreign country code. |
| (7) | State | ST | <Enter> | Enter the standard state abbreviation from line 9b or 11b (2013 form revision and prior). ### Caution: If inputting a foreign address, enter a period (.) in this field. |
| (8) | ZIP Code | ZIP | <Enter> | Enter the ZIP Code from line 9b or line 11b (2013 form revision and prior). ### Caution: If inputting a foreign address, leave this field blank. Press <Enter> to continue. |
Exhibit 3.24.106-14
Section 03 Form 706-NA (Program 12402)
| Elem. No. | Form 706-NA Section 03 Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "03" . |
| (2) | Remittance | RMT | <Enter> | Enter the green rockered amount from the balance due area of the return or an attached cash register receipt. If no amount is edited or the edited amount is illegible, check the control document (Form 813 or Form 3926) for the correct amount. This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header. |
| (3) | Date Received | RDATE | <Enter> | Enter the date as stamped or edited on the face of the return. ### Note: If no received date present enter periods. |
| (4) | Condition Code | CC | <Enter> | Enter the alpha codes edited in the upper left margin. For "G" Coded returns, end the document after this element. |
| (5) | Penalty and Interest Code | P&I | <Enter> | Enter the edited digit from the upper right margin. |
Exhibit 3.24.106-15
Section 04 Form 706-NA (Program 12402)
Note:
DO NOT ENTER THIS SECTION FOR G CODED RETURNS OR IF THE ACTION CODE IS IN THE 600 SERIES.
| Elem. No. | Form 706-NA Section 04 Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "04" . |
| (2) | Taxable Estate | LN1 | <Enter> | Enter the amount from line 1. |
| (3) | Taxable Gifts Adjusted | LN2 | <Enter> | Enter the amount from line 2. |
| (4) | Total Taxable Estate and Gifts | LN3 | <Enter> | Enter the amount from line 3. |
| (5) | Tentative Tax on Total Taxable Estate and Gifts | LN4 | <Enter> | Enter the amount from line 4. |
| (6) | Tentative Tax on Gifts | LN5 | <Enter> | Enter the amount from line 5. |
| (7) | Gross Estate Tax | LN6 | <Enter> | Enter the amount from line 6. |
| (8) | Unified Credit | LN7 | <Enter> | Enter the amount from line 7. |
| (9) | Balance | LN8 | <Enter> | Enter the amount from line 8. |
| (10) | Pre 1977 Gift Tax Credit | LN9 | <Enter> | Enter the amount from line 9. |
| (11) | 1995 Canadian Marital Credit | L10 | <Enter> | Enter the amount from line 10. |
| (12) | Credit for Tax on Prior Transfers | L11 | <Enter> | Enter the amount from line 11. |
| (13) | Total Credit for Federal and Prior Transfers | L12 | <Enter> | Enter the amount from line 12. |
Exhibit 3.24.106-16
Section 05 Form 706-NA (Program 12402)
Note:
DO NOT ENTER THIS SECTION FOR G CODED RETURNS OR IF THE ACTION CODE IS IN THE 600 SERIES.
| Elem. No. | Form 706-NA Section 05 Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "05" . |
| (2) | Net Estate Tax | L13 | <Enter> | Enter the amount from line 13. |
| (3) | Generation-Skipping Transfer Tax | L14 | <Enter> | Enter the amount from line 14. |
| (4) | Total Transfer Taxes | L15 | <Enter> | Enter the amount from line 15. |
| (5) | Prior Payments | L16 | <Enter> | Enter the amount from line 16. |
| (6) | Balance Due/Overpayment | 17/18A | <Enter> MINUS (−) | Enter the amount from line 17 or line 18a as follows: (a) Enter the amount from line 17, if present, and press <Enter>. (b) If there is no entry on line 17, enter the amount from line 18a and press MINUS(-). |
| (7) | Payment Indicator | 17CD | <Enter> | Enter the edited digit from the right margin of line 17. |
| (8) | Expatriate Indicator | BOT LF | <Enter> | Enter the edited digit (preceded by "EXP" ) from the bottom left corner. |
| (9) | Routing Transit Number (RTN) | 18B | <Enter> | Enter up to 9 digits of the RTN from line 18b. 1. Ignore excess digits, alphas, blanks, or special characters shown. 2. Press <Enter> if: * if both line 18b & line 18d are blank. * an illegible character is present in either line 18b or line 18d * one or more numbers have been altered, white-out, or marked through in either line 18b or line 18d * one or more numbers have been written over to CHANGE an existing entry in either line 18b or line 18d. ### Note: See IRM 3.24.38.3.4.14.22 for specific examples. |
| (10) | Type of Depositor Account | 18C | <Enter> | Enter the "S" or "C" that represents the box marked for Savings or Checking from line 18c. 1. If both boxes are marked, press <Enter>. 2. If neither box is marked, press <Enter>. 3. if line 18c is marked and line 18b AND line 18d are blank press <Enter>. ### Note: When <Enter> is pressed, the system generates a "C" . |
| (11) | Depositor Account Number (DAN) | 18D | <Enter> ★★★★★ This is a must enter field if "line 18b" and "line 18c " contain an entry. | Enter the alpha/numeric Depositor Account Number from line 18d. 1. Only alphas, numerics, and hyphens (-)are valid. 2. Enter hyphens (-) where shown. 3. Ignore any blanks or other special characters shown. 4. Enter a single period and press<Enter> if: * line 18d is not present and there is data in line 18b. * one or more characters have been altered, white-out, or marked through either line 18b or line 18d. * one or more characters have been written over to CHANGE an existing entry in either line 18b or line 18d. 5. If more than 17 characters, enter a pound sign (#) in the last position of line 18d. |
| (12) | DAN For Verification | 18D | <Enter> ★★★★★ This is a must enter field if "line 18d" contains an entry. | Enter line 18d again for verification. 1. If entry does not match Element (11) a DAN MIS-MATCH error message will appear, and the first character of this field. 2. "DAN MIS-MATCH" error message will be displayed until both line 18d (DAN) fields agree. |
| (13) | Preparer PTIN | PTIN | <Enter> | Enter the Preparer PTIN or SSN. |
| (14) | Preparer EIN | PEIN | <Enter> | Enter the Firm’s EIN. |
| (15) | Preparer Telephone Number | TEL Number | <Enter> | Enter the Preparer Telephone Number. |
| (16) | Gross Estate in U.S. | SCHB 1 | <Enter> | Enter the amount from line 1, Schedule B. |
| (17) | Gross Estate outside U.S. | LN2 | <Enter> | Enter the amount from line 2, Schedule B. |
| (18 | State Death Tax Deduction | LN7 | <Enter> | Enter the amount from line 7, Schedule B. |
Exhibit 3.24.106-17
Section 01 Form 706-GS(D) (Program 12403)
| Elem. No. | Form 706-GS(D) Section 01 Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | Section "01" will always be generated. No entry is required. | |
| (2) | DLN Serial Number | SER Number | <Enter> | Enter the last two digits of the 13-digit DLN from the upper part of the form. If the serial number has been generated by the system, verify that it matches the document being entered. |
| (3) | Check Digit | CD | <Enter> | Press <Enter>. |
| (4) | Name Control of Distributee | NC | <Enter> | Enter the Name Control from the "Distributee Name Line" , line 1a. |
| (5) | Taxpayer Identification Number (TIN) | 1B/1C | Enter the TIN as follows: (a) from line 1b or (b) from line 1c If both are present, enter from line 1b. | |
| (6) | TIN Type | TYPE | <Enter> | Enter the edited zero (0) following the TIN, if present. |
| (7) | Address Check | ADDRESS CHECK? | Enter "Y" or "N" as appropriate. ### Note: For specific information about the enhanced entity file check see IRM 3.24.38.3.5.1. | |
| (8) | Street Key | STREET KEY | <Enter> | Enter the Street Key from line 2b. |
| (9) | ZIP Key | ZIP KEY | <Enter> | Enter the ZIP Key from line 2b. |
| (10) | Tax Period | TAXPR | <Enter> | Enter the edited tax period from the top of the return. |
| (11) | Received Date | RDATE | <Enter> | Enter the date as stamped or edited on the face of the return ### Note: If no received date present enter periods. . |
| (12) | Condition Codes | CC | <Enter> | Enter the edited alpha codes from the upper left margin. If a "G" Condition Code is present and the return is non-remittance, end the document after this element. If a "G" Condition Code is present and the return is remittance, press <F6> after this element and continue to Section 03. |
| (13) | Penalty & Interest Code | P&I | <Enter> | Enter the edited digit from the upper right margin. |
Exhibit 3.24.106-18
Section 02 Form 706-GS(D) (Program 12403)
| Elem. No. | Form 706-GS(D) Section 02 Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen. Otherwise enter "02" . |
| (2) | In Care of Name Line | C/O NAME | <Enter> | Enter the in care of name from Line 2b if shown. |
| (3) | Foreign Address | FGN ADD | <Enter> | Enter the foreign address as shown or edited if present. |
| (4) | Address of Person Filing | ADDR | <Enter> | Enter the street address information as shown or edited from Line 2b. ### Caution: If inputting a foreign address, enter the foreign city, province, and postal code in this field exactly as edited. |
| (5) | City | CITY | <Enter> | Enter the city from Line 2b. ### Caution: If a foreign address, ONLY enter the foreign country code. |
| (6) | State | ST | <Enter> | Enter the standard state abbreviation from Line 2b. ### Caution: If a foreign address, enter a period (.) in this field. |
| (7) | ZIP Code | ZIP | <Enter> | Enter the ZIP Code from Line 2b. ### Caution: If a foreign address, leave this field blank. Press <Enter> to continue. |
Exhibit 3.24.106-19
Section 03 Form 706-GS(D) (Program 12403)
| Elem. No. | Form 706-GS(D) Section 03 Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen. Otherwise enter "03" . |
| (2) | Remittance | RMT | <Enter> | Enter the green rockered amount from the balance due area of the return or an attached cash register receipt. If no amount is edited or the edited amount is illegible, check the control document (Form 813 or Form 3926) for the correct amount. This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header. ### Note: If document has been "G" coded, end after remittance amount has been entered. |
| (3) | Total Transfers | LN3 | <Enter> | Enter the amount from line 3. |
| (4) | Adjusted Allowable Expenses | LN4 | <Enter> | Enter the amount from line 4. |
| (5) | Taxable Amount | LN5 | <Enter> | Enter the amount from line 5. |
| (6) | Generation Skipping Transfer (GST) Tax | LN7 | <Enter> | Enter the amount from line 7. |
| (7) | Payment Made with 7004 | LN8 | <Enter> | Enter the amount from line 8. |
| (8) | Balance Due/Overpayment | 9/10A | <Enter> MINUS (−) | Enter the amount from line 9 or line 10 as follows: (a) Enter the amount from line 9, if present, and press <Enter>. (b) If there is no entry on line 9, enter the amount from line 10a and press MINUS(-). |
| (9) | Routing Transit Number (RTN) | L10B | <Enter> | Enter up to 9 digits of the RTN from line 10b. 1. Ignore excess digits, alphas, blanks, or special characters shown. 2. Press <Enter> if: * if both line 10b & line 10d are blank. * an illegible character is present in either line10b or line 10d * one or more numbers have been altered, white-out, or marked through in either line 10b or line 10d * one or more numbers have been written over to CHANGE an existing entry in either line 10b or line 10d. ### Note: See IRM 3.24.38.3.4.14.22 for specific examples. |
| (10) | Type of Depositor Account | L10C | <Enter> | Enter the "S" or "C" that represents the box marked for Savings or Checking from line 10c. 1. If both boxes are marked, press <Enter>. 2. If neither box is marked, press <Enter>. 3. if line 10c is marked and line 10b AND line 10d are blank press <Enter>. ### Note: When <Enter> is pressed, the system generates a "C" . |
| (11) | Depositor Account Number (DAN) | L10D | <Enter> ★★★★★ This is a must enter field if "line 10b" and "line 10c " contain an entry. | Enter the alpha/numeric Depositor Account Number from line 10d. 1. Only alphas, numerics, and hyphens (-)are valid. 2. Enter hyphens (-) where shown. 3. Ignore any blanks or other special characters shown. 4. Enter a single period and press<Enter> if: * line 10d is not present and there is data in line 10b. * one or more characters have been altered, white-out, or marked through either line 10b or line 10d. * one or more characters have been written over to CHANGE an existing entry in either line 10b or line 10d. 5. If more than 17 characters, enter a pound sign (#) in the last position of line 10d. |
| (12) | DAN for Verification | L10D | <Enter> ★★★★★ This is a must enter field if "line 10d" contains data. | Enter line 10d again for verification. 1. If entry does not match Element (11) a DAN MIS-MATCH error message will appear, and the first character of this field. 2. "DAN MIS-MATCH" error message will be displayed until both line 10d (DAN) fields agree. |
| (13) | Preparer's SSN | PSSN | <Enter> | Enter the Preparer's SSN or PTIN. |
| (14) | Preparer's EIN | PEIN | <Enter> | Enter the Preparer's EIN. |
| (15) | Preparer's Telephone Number | TEL Number | <Enter> | Enter the Preparer's telephone number. |
Exhibit 3.24.106-20
Section 01 Form 706-GS(T) (Program 12404)
| Elem. No. | Form 706-GS(T) Section 01 Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | Section "01" will always be generated. No entry is required. | |
| (2) | DLN Serial Number | SER Number | <Enter> | Enter the last two digits of the 13-digit DLN from the upper part of the form. If the serial number has been generated by the system, verify that it matches the document being entered. |
| (3) | Check Digit | CD | <Enter> | Press <Enter>. |
| (4) | Name Control | NC | <Enter> | Enter the Name Control from the "Trust Name Line" , line 1a. |
| (5) | EIN of Trust | EIN | <Enter> | Enter the EIN from line 1b. |
| (6) | Address Check | ADDRESS CHECK? | <Enter> | Enter "Y" or "N" as appropriate. ### Note: For specific information about the enhanced entity file check see IRM 3.24.38.3.5.1. |
| (7) | Street Key | STREET KEY | <Enter> | Enter the Street Key from line 2b. |
| (8) | ZIP Key | ZIP KEY | <Enter> | Enter the ZIP Key from line 2b. |
| (9) | Tax Period | TAXPR | <Enter> | Enter the edited tax period from the top of the return. |
| (10) | Received Date | RDATE | <Enter> | Enter the date as stamped or edited on the face of the return ### Note: If no received date present enter periods. . |
| (11) | Condition Codes | CC | <Enter> | Enter the edited alpha codes from the upper left margin. (a) If a "G" Condition code is present and the return is non-remittance, end the document after this element. (b) If a "G" Condition code is present and the return is a remittance, press <F6> after this element and continue to Section 03. |
| (12) | Penalty & Interest Code | P&I | <Enter> | Enter the edited digit from the upper right margin. |
Exhibit 3.24.106-21
Section 02 Form 706-GS(T) (Program 12404)
| Elem. No. | Form 706-GS(T) Section 02 Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen. Otherwise enter "02" . |
| (2) | In Care of Name Line | C/O NAME | <Enter> | Enter the in care of name if shown. |
| (3) | Foreign Address | FGN ADD | <Enter> | Enter the foreign address as shown or edited when present. |
| (4) | Address | ADDR | <Enter> | Enter the street address information as shown or edited from Line 2b. ### Caution: If inputting a foreign address, enter the foreign city, province, and postal code in this field exactly as edited. |
| (5) | City | CITY | <Enter> | Enter the city from Line 2b. ### Caution: If inputting a foreign address, ONLY enter the foreign country code. |
| (6) | State | ST | <Enter> | Enter the standard state abbreviation from Line 2b. ### Caution: If inputting a foreign address, enter a period (.) in this field. |
| (7) | ZIP Code | ZIP | <Enter> | Enter the ZIP Code from Line 2b. ### Caution: If inputting a foreign address, leave this field blank. Press <Enter> to continue. |
Exhibit 3.24.106-22
Section 03 Form 706-GS(T) (Program 12404)
| Elem. No. | Form 706-GS(T) Section 03 Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen. Otherwise enter "03" . |
| (2) | Remittance | RMT | <Enter> | Enter the green rockered amount from the balance due area of the return or an attached cash register receipt. If no amount is edited or the edited amount is illegible, check the control document (Form 813 or Form 3926) for the correct amount. This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header. ### Note: If document has been "G" coded, end after remittance amount has been entered. |
| (3) | Net GST Tax | LN7 | <Enter> | Enter the amount from line 7. |
| (4) | Payment Made with 7004 | LN8 | <Enter> | Enter the amount from line 8. |
| (5) | Balance Due/Overpayment | 9/10A | <Enter> MINUS (−) | Enter the amount from line 9 or line 10a as follows: (a) Enter the amount from line 9, if present, and press <Enter>. (b) If there is no entry on line 9, enter the amount from line 10a and press MINUS(-). |
| (6) | Routing Transit Number (RTN) | L10B | <Enter> | Enter up to 9 digits of the RTN from line 23b. 1. Ignore excess digits, alphas, blanks, or special characters shown. 2. Press <Enter> if: * if both line 10b & line 10d are blank. * an illegible character is present in either line 10b or line 10d * one or more numbers have been altered, white-out, or marked through in either line 10b or line 10d * one or more numbers have been written over to CHANGE an existing entry in either line 10b or line 10d. ### Note: See IRM 3.24.38.3.4.14.22 for specific examples. |
| (7) | Type of Depositor Account | L10C | <Enter> | Enter the "S" or "C" that represents the box marked for Savings or Checking from line 10c. 1. If both boxes are marked, press <Enter>. 2. If neither box is marked, press <Enter>. 3. if line 10c is marked and line 10b AND line 10d are blank press <Enter>. ### Note: When <Enter> is pressed, the system generates a "C" . |
| (8) | Depositor Account Number (DAN) | L10D | <Enter> ★★★★★ This is a must enter field if "line 10b" and "line 10c " contain an entry. | Enter the alpha/numeric Depositor Account Number from line 10d. 1. Only alphas, numerics, and hyphens (-)are valid. 2. Enter hyphens (-) where shown. 3. Ignore any blanks or other special characters shown. 4. Enter a single period and press<Enter> if: * line 10d is not present and there is data in line 10b. * one or more characters have been altered, white-out, or marked through either line 10b or line 10d. * one or more characters have been written over to CHANGE an existing entry in either line 10b or line 10d. 5. If more than 17 characters, enter a pound sign (#) in the last position of line 10d. |
| (9) | DAN for Verification | L10D | <Enter> ★★★★★ This is a must enter field if "line 10d" contains data. | Enter line 10d again for verification. 1. If entry does not match Element (8) a DAN MIS-MATCH error message will appear, and the first character of this field. 2. "DAN MIS-MATCH" error message will be displayed until both line 10d (DAN) fields agree. |
| (10) | Preparer's SSN | PSSN | <Enter> | Enter the Preparer's SSN or PTIN. |
| (11) | Preparer's EIN | PEIN | <Enter> | Enter the Firm’s EIN. |
| (12) | Preparer's Telephone Number | TEL Number | <Enter> | Enter the Preparer's telephone number. |
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