Form 706-A – United States Additional Estate Tax Return

Last reviewed: 2025-10-26

Use the Form 706-A: Additional Estate Tax Return Tax Form Calculator Form 706-A: Additional Estate Tax Return as a stand alone tax form calculator to quickly calculate specific amounts for your 2026 706a state tax return. Alternatively, you can use one of our Combined Federal and State Tax Estimators to quickly calculate your salary, tax, and take-home pay.

IRS Form 706-A is used to calculate and report additional estate tax when real property previously valued using the special use valuation method under IRC §2032A ceases to qualify. This typically applies when heirs dispose of or change the use of qualifying farm or closely held business property within a 10-year period after the decedent's death.

When Form 706-A must be filed:

Disposition or disqualification: The qualified real property is sold, transferred, or used in a way that no longer meets the “qualified use” requirements outlined in §2032A.
Recapture of benefits: The IRS recaptures the tax savings from the original special valuation by imposing an additional estate tax.
Filer: Usually filed by the heir or transferee who benefited from the lower valuation, not by the executor of the original estate.
Deadline: Within 6 months after the date of disposition or disqualification, with a possible 6-month extension.

United States Additional Estate Tax Return
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, page 2		12
13	Enter the total of column E, Schedule A, page 2		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 %)				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 Here	▸ Signature of executor			▸ Date
	▸ Signature of executor			May the IRS discuss this return with the preparer shown below (see instructions)? Yes No
Paid Preparer Use Only	Print/Type preparer’s name	Preparer’s signature	Date	Check if self-employed			PTIN
	Firm’s name ▸				Firm's EIN ▸
	Firm’s address ▸				Phone no.
Schedule A. Disposition of Specially Valued Property or Cessation of Qualified Use Note. List property in chronological order of disposition or cessation.
A Item number	B Description of specially valued property and schedule and item number where reported on the decedent’s Form 706	C Date of disposition (or date qualified use ceased)		D Amount received (or fair market value if applicable) (see instructions)		E Special use value (see instructions)
	Form 706, Schedule, Item Description—

















































Totals: Enter total of column D on page 1, Part II, Tax Computation, line 12, and total of column E on page 1, Part II, Tax Computation, line 13
Schedule B. Involuntary Conversions or Exchanges Check if for: Involuntary Conversion Exchange
Qualified replacement (or exchange) property
A Item	B Description of qualified replacement (or exchange) property					C Cost (or FMV)


















































Total cost (or FMV). Enter here and on line 16 of Part II, Tax Computation, page 1
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)
Transferee #1:	Last name	First name					Middle initial
	Social security number	Relationship to the qualified heir
Description of property transferred
A Item number	B Description of specially valued property and schedule and item number where reported on the decedent’s Form 706					C Date of disposition
	Form 706, Schedule , Item Description:



















Transferee #2:	Last name	First name					Middle initial
	Social security number	Relationship to the qualified heir
Description of property transferred
A Item number	B Description of specially valued property and schedule and item number where reported on the decedent’s Form 706					C Date of disposition
	Form 706, Schedule , Item Description:



















If there are more than two transferees, attach additional sheets using the same format.

Form 706-A components: The form includes identification of the decedent and property, details on the qualified use cessation, and calculation of the recaptured tax. Supporting documentation, including property appraisals and records of the change in use or transfer, must be attached.

Heirs may be personally liable for this tax if they were involved in disqualifying the property, even if they did not receive the direct benefit of the original valuation. Coordination with the original Form 706 and Schedule A-1 is often necessary.

Last reviewed: 2025-10-26: If you believe this form requires an update, please contact us.

Ensure you maintain proper records on qualified property for 10 years after the date of the decedent's death to defend against unintentional disqualification. Use professional valuation support when determining whether a disposition triggers Form 706-A.

Frequently Asked Questions

Can I estimate the General Business Credit?

Start with Form 3800 and then reflect the credit here.

How much would a 401(k) contribution change my net?

Model it with the 401(k) Calculator then rerun this page with your pre-tax amount.

Considering an IRS Offer in Compromise?

Read through Form 656-B to understand eligibility and steps.

What does FICA include?

FICA includes Social Security and Medicare payroll taxes withheld from employee wages.

Is there a quick pay-frequency comparison?

Yes—switch frequency on this page; for employer filings see 941 vs 944.

Important Notes

All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.