Transcription of (Rev. September 2021) Future Developments - IRS tax forms
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(Rev. September 2021) Future Developments - IRS tax forms
Userid: CPMS chema: instrxLeadpct: 100%Pt. size: Draft Ok to PrintAH XSL/XMLF ileid: .. ons/I706/201708/A/XML/Cycle05/source(Ini t. & Date) _____Page 1 of 55 18:12 - 29-Aug-2017 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before for form 706(Rev. August 2017)For decedents dying after December 31, 2016 United States Estate (and Generation-Skipping Transfer) Tax ReturnDepartment of the TreasuryInternal Revenue ServiceSection references are to the Internal Revenue Code unless otherwise Revisions of form 706 For Decedents DyingUse Revision of form 706 DatedAfterand BeforeDecember 31, 1998 January 1, 2001 July 1999 December 31, 2000 January 1, 2002 November 2001 December 31, 2001 January 1, 2003 August 2002 December 31, 2002 January 1, 2004 August 2003 December 31, 2003 January 1, 2005 August 2004 December 31, 2004 January 1, 2006 August 2005 December 31, 2005 January 1, 2007 October 2006 December 31, 2006 January 1, 2008 September 2007 December 31, 2007 January 1, 2009 August 2008 December 31, 2008 January 1, 2010 September 2009 December 31, 2009 January 1, 2011 July 2011 December 31, 2010 January 1, 2012 August 2011 December 31, 2011 January 1, 2013 August 2012 December 31, 2012 January 1, 2017 August 2013 December 31, 2016 January 1.
Nonresident Noncitizens. File Form 706 for the estates of decedents who were either U.S. citizens or U.S. residents at the time of death. For estate tax purposes, a resident is someone who had a domicile in the United States at the time of death. A person acquires a domicile by living in a place for even a brief period of time, as
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