Inst 706-A

Inst 706-A

A form published by the IRS containing the instructions for a Form 706-A, which is a tax return that the heir of an estate files if specially valued property that he/she inherited is sold or is no longer used in a permissible fashion. In such cases, the form indicates how much estate tax (if any) the heir owes on the sold property. The form must be filed even if no tax is owed.