United States Additional Estate Tax Return Under Code Section 2057

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Instructions for Form 706-D

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Department of the Treasury
Internal Revenue Service

Instructions for Form 706-D
(Rev. December 2008)

United States Additional Estate Tax Return Under Code Section 2057
Section references are to the Internal
Revenue Code unless otherwise noted.

What’s New
• On page 1 of Form 706-D, we

revised the paid preparer signature
block. Paid preparers must sign the
return and furnish the preparer
information requested in the Paid
Preparer’s Use Only area.
• The Small Business and Work
Opportunity Tax Act of 2007, P.L.
110-28, extends the application of
return preparer penalties to preparers
of estate tax returns. See Penalties,
Return preparer below for more
information.

General Instructions
Purpose of Form
If the estate of a decedent dying before
January 1, 2004, claimed a qualified
family-owned business interest
(QFOBI) deduction on Schedule T of
Form 706, United States Estate (and
Generation-Skipping Transfer) Tax
Return, each qualified heir assumed
personal liability for a portion of the
reduction in estate tax resulting from
the QFOBI deduction.
Section 2057 imposes an additional
estate tax on a qualified heir when
certain “taxable events” occur with
respect to a QFOBI received by the
qualified heir. The qualified heir uses
Form 706-D to report and pay the
additional estate tax. A qualified heir
also uses Form 706-D to report certain
nontaxable events.
Note. In order to properly prepare
Form 706-D, you will need a copy of, or
information from, the original Form 706
that the executor of the decedent’s
estate filed with the IRS. Generally, any
heir at law, next of kin, or beneficiary
under the decedent’s will is entitled to
inspect a return or receive return
information in the case of the return of
an estate if such heir, next of kin, or
beneficiary has a material interest
which will be affected by information
contained in the return of the estate.
See section 6103(e)(1)(E)(ii).

Who Must File
Each qualified heir must file a Form
706-D to report:
• A taxable event (see Taxable Events
on page 2),
• An involuntary conversion or
exchange of a QFOBI,
• A transfer to a family member,
• A qualified conservation contribution,
or
• The loss of U.S. citizenship if the
QFOBI passes or is acquired or held in
a qualified trust.

When To File and Pay
File Form 706-D and pay any additional
tax due within 6 months after the
taxable disposition, disqualifying act, or
failure to materially participate in the
QFOBI, unless an extension of time
has been granted.
Use Form 4768, Application for
Extension of Time To File a Return
and/or Pay U.S. Estate (and
Generation-Skipping Transfer) Taxes,
to apply for an automatic 6-month
extension of time to file. Check the
“Form 706-D” box in Part II of Form
4768.
Make the check or money order
payable to the “United States Treasury”
and write “Form 706-D” and the
qualified heir’s social security number
on the check or money order.

Where To File
File Form 706-D at the following
address.
Department of the Treasury
Internal Revenue Service Center
Cincinnati, OH 45999

Penalties
Return preparer. The Small Business
and Work Opportunity Tax Act of 2007
(Act) extends the application of return
preparer penalties to preparers of
estate tax returns. Under section 6694,
as amended by the Act, and the
transitional relief provided by Notice
2007-54, 2007-27 I.R.B. 12, estate tax
return preparers, who prepare any
return or claim for refund which reflects
an understatement of tax liability due to
willful or reckless conduct, are subject
to a penalty of $5,000 or 50% of the
income derived (or income to be
derived), whichever is greater, for the
preparation of each such return. See
Cat. No. 28479R

section 6694, Notice 2008-11, 2008-3
I.R.B. 279, Notice 2008-13, 2008-3
I.R.B. 282, and Notice 2008-46,
2008-18 I.R.B. 868 for more details.

Statute of Limitations
The additional estate tax may be
assessed until 3 years after the IRS
receives notice that the qualified heir
disposed of the QFOBI, material
participation ended, or a disqualifying
act occurred.
However, if the property was
disposed of in an involuntary
conversion or in an exchange, the tax
may be assessed up to 3 years after
the IRS receives notice that the
property was replaced or will not be
replaced. See section 2032A(f) for
details.

Lien
If the estate elected to take the QFOBI
deduction, section 6324B establishes a
special lien against the QFOBI equal to
the adjusted tax difference attributable
to such an interest.

Definitions
Ownership rules. Ownership of the
business interest may either be direct,
or indirect through a corporation,
partnership, or a trust. An interest
owned, directly or indirectly, by or for
such an entity, is considered owned
proportionately by or for the entity’s
shareholders, partners, or beneficiaries.
A person is the beneficiary of a trust
only if he or she has a present interest
in the trust.
Qualified heir. A person is a qualified
heir of property if he or she is a
member of the decedent’s family and
acquired or received the QFOBI from
the decedent.
If a qualified heir disposes of any
QFOBI to any member of his or her
family, that person will then be treated
as the qualified heir with respect to that
interest.
For the purpose of the QFOBI
deduction, a qualified heir also includes
any active employee of the trade or
business to which the QFOBI relates, if
the employee has been employed by
the trade or business for a period of at
least 10 years before the date of the
decedent’s death.

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Instructions for Form 706-D

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Member of family. The term “member
of the family” includes only:
• An ancestor (parent, grandparent,
etc.) of such individual;
• The spouse of such individual;
• The lineal descendent (child,
stepchild, grandchild, etc.) of the
individual, of the individual’s spouse, or
of a parent of such individual; and
• The spouse, widow, or widower of
any lineal descendent described above.
A legally adopted child of an
individual is treated as a child of that
individual by blood.

Taxable Events
Section 2057 imposes an additional
estate tax when there is a taxable
event. A taxable event occurs if, within
10 years of the decedent’s death and
before the qualified heir’s death, one of
the following events occurs:
• The qualified heir disposes of any
portion of his or her interest in the
qualified family-owned business, other
than by a disposition to a member of
the qualified heir’s family or through a
qualified conservation contribution
under section 170(h);
• The qualified heir fails to meet
material participation requirements
because neither the qualified heir nor
any member of his or her family has
materially participated in the trade or
business for at least five years of any
8-year period (see Material
Participation below);
• The principal place of business of the
qualified family-owned business ceases
to be located in the United States; or
• The qualified heir loses U.S.
citizenship and a qualified trust was not
created nor was a security arrangement
made. (See Loss of U.S. citizenship
beginning on page 5 for more
information.)
Note. For special rules for involuntary
conversions and exchanges, see the
instructions for Schedule B on page 3.
The 10-year recapture period may
be extended for a period of up to two
years if the qualified heir does not
begin to use the property for a period of
up to two years after the decedent’s
death. (See Two-Year Grace
Period — Commencement Date on
page 3.)
Only one additional estate tax will be
imposed with respect to any one
interest in the qualified family-owned
business. For example, if additional
estate tax is imposed for failure to
materially participate in the QFOBI, a
second additional estate tax will not be
imposed for a subsequent early
disposition of the same part of the
QFOBI.
A sale or disposition, in the ordinary
course of business, of assets such as,

inventory or a piece of equipment used
in the business (for example, the sale
of crops or a tractor) would not result in
recapture of the benefits of the QFOBI
deduction.
Also, a distribution in redemption of
stock that is part of a QFOBI and that
qualifies under section 303 is not a
disposition for recapture purposes.
Each qualified heir is personally
liable for the portion of the recapture
tax imposed with respect to his or her
interest in the qualified family-owned
business.
Thus, for example, if a brother and
sister inherit a qualified family-owned
business from their father, and only the
sister materially participates in the
business, her participation will cause
both her and her brother to meet the
material participation test.
If she fails to materially participate in
the business within 10 years after her
father’s death (and the brother still does
not materially participate), the sister
and brother would both be liable for the
additional estate tax (that is, each
would be liable for the additional estate
tax attributable to his or her interest).
Disposition to family member. If a
transferee who is a family member
enters into an agreement to be
personally liable for any additional tax
under section 2057, the disposition is
nontaxable, and you should enter it on
Schedule C. Otherwise, a disposition of
an interest in property to a family
member of the qualified heir is a
taxable event, and you should enter it
on Schedule A.

Material Participation
For this purpose, material participation
is defined under section 2032A
(special-use valuation) and the related
regulations. See Regulations section
20.2032A-3.
Under such regulations, no one
factor is determinative of the presence
of material participation. The nature of
the particular industry (for example,
farming, manufacturing, etc.) must be
considered.
Physical work and participation in
management decisions are the principal
factors for consideration. For example,
an individual generally is considered to
be materially participating in the
business if he or she personally
manages the business fully, regardless
of the number of hours worked, as long
as any necessary functions are
performed.
If a qualified heir rents qualifying
property to a member of the qualified
heir’s family on a net cash basis, and
that family member materially
participates in the business, the
material participation requirement is

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met with respect to the qualified heir for
purposes of this provision.
If a qualified heir dies before the
required period has passed, any
material participation requirement ends
for that heir’s portion of the property,
provided the heir received a separate
or other undivided interest from the
decedent.
If qualified heirs receive successive
interests in the QFOBI (for example, a
life estate and remainder interests) the
material participation requirement does
not end for any part of the property until
the later of the expiration of the
recapture period or the death of the last
qualified heir.
In determining whether the required
participation has occurred, disregard
brief periods (for example, 30 days or
less) during which there was no
material participation, as long as such
periods were preceded and followed by
substantial periods (more than 120
days) during which there was
uninterrupted material participation.
Surviving spouse. A surviving
spouse who received qualified real
property from the predeceased spouse
is considered to have materially
participated if he or she was engaged
in the active management of the
business.
For additional details regarding
material participation, see Regulations
section 20.2032A-3(e).

Additional Estate Tax
The amount of the additional estate tax
is equal to the applicable percentage of
the adjusted tax difference attributable
to the QFOBI deduction. The applicable
percentage is based on the number of
years that the qualified heir (or
members of the qualified heir’s family)
materially participated in the trade or
business after the decedent’s death.
In addition, interest is due at the
underpayment rate established under
section 6621 for the period beginning
on the date the estate tax liability was
due under section 2001 and ending on
the date such additional estate tax is
due (section 2057(f)(2)(A)).
You may calculate this interest
amount yourself, or you may have the
IRS calculate it for you. If the IRS
calculates the interest, there may be
additional interest charged under
section 6601 until the full amount is
paid.
If you want the IRS to calculate the
interest, you may estimate the amount
of interest and pay it with the tax,
according to the Note below. This may
avoid any additional interest.
Note. If you include interest with your
payment, indicate the amount of

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Instructions for Form 706-D

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interest paid on the dotted line for line
15. Do not include the interest in the
entry space for line 15.

completed the audit of the estate tax
return, use the agreed values and tax
rather than the reported values and tax.

Applicable Percentage

Schedule A. Disposition
of Qualified
Family-Owned Business
Interest, Failure to
Materially Participate, or
Disqualifying Act

IF the taxable event occurred
in the following year of
material participation. . .

THEN the
applicable
percentage is . . .

Years 1 through 6 . . . . . . . . . 100%
Year 7 . . . . . . . . . . . . . . . .

80%

Year 8 . . . . . . . . . . . . . . . .

60%

Year 9 . . . . . . . . . . . . . . . .

40%

Year 10 . . . . . . . . . . . . . . . .

20%

Two-Year Grace Period—
Commencement Date
No additional tax is imposed if the
qualified heir begins material
participation in the QFOBI within the
2-year period after the decedent’s
death. The date on which the qualified
heir begins material participation is the
commencement date.
The 10-year recapture period is
extended by the period after the
decedent’s death and before the
commencement date.
For example, if the decedent died
February 28, 2003, and the
commencement date is August 1, 2004,
the recapture period would begin
August 1, 2004, and end July 31, 2014.

How To Complete Form
706-D
You may only file Form 706-D for one
qualified heir. If a disposition, failure to
materially participate, disqualifying act,
involuntary conversion or exchange, or
nontaxable transfer involves more than
one qualified heir, each must file a
separate Form 706-D.
Complete Form 706-D in this order:
1. Part I,
2. Schedules A and B,
3. Part II,
4. Schedule C.
Note. The qualified heir (or an
authorized person acting on his or her
behalf) must sign the return.

Specific Instructions
Valuation
When computing the amounts to enter
on Form 706-D, use the same values
and estate tax that the executor
reported on the Form 706 filed for the
decedent. However, if the IRS has

How To Complete
Schedule A
On Schedule A, list every QFOBI or
portion thereof that the qualified heir
disposed of, or in which material
participation has ended, since the date
of the decedent’s death and for which a
Form 706-D has not been previously
filed. You must also report any
disqualifying act regarding the QFOBI
(that is, the principal place of the
qualified family-owned business is no
longer located in the United States, or
the qualified heir lost United States
citizenship and the QFOBI property was
neither placed into a qualified trust, nor
was a security arrangement made).
In general, for Schedule A, do not list
property interests that were disposed of
to family members of the qualified heir.
(See Disposition to family member on
page 2.) Instead, these interests should
be listed on Schedule C.
Also, do not list any interests that
have already been reported on a
previously filed Form 706-D.
Column (A). Number and list the
property interests in chronological order
of disposition, failure to materially
participate, or disqualification.
Column (B). Use the same
description in column (B) that the
executor used for the QFOBI on the
Form 706 filed for the decedent’s
estate. Include in column (B) the
schedule and item number where the
QFOBI was reported on the Form 706.
Column (C). Report in column (C) the
date that the qualified heir disposed of
the QFOBI, material participation
ended, or a disqualifying act occurred.
Column (D). You only need to
complete column (D) if you are
reporting an involuntary conversion or
exchange. If the qualified heir disposed
of the QFOBI in an arm’s length
transaction, report the amount realized
in column (D).
If the QFOBI is disposed of by the
qualified heir in other than an arm’s
length transaction, report in column (D)
the fair market value (FMV) (defined
below) of the QFOBI as of the date of
its disposition.

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If the qualified heir owned only a part
of the QFOBI, report in column (D) the
pro rata share of the amount realized or
the FMV allocable to the part owned by
the qualified heir.
Arm’s length transaction. An
arm’s length transaction is a transaction
where there is no bargain or gift
element for affection or other reasons.
Amount realized. The amount
realized is the sum of the money
received plus the FMV of property
(other than money) received. For the
real property taxes that must be taken
into account, see section 1001(b).
Fair market value. Fair market
value is the price at which the property
would change hands between a willing
buyer and a willing seller, neither being
under any compulsion to buy or to sell
and both having reasonable knowledge
of relevant facts.
Column (E). Report in column (E) the
value at the date of the decedent’s
death (or alternate valuation date, if
applicable) of the QFOBI property that
passed from the decedent to the
qualified heir who disposed of the
property, in which material participation
has ended, or incurred a disqualifying
act. If you are reporting part of your
total QFOBI, include only that pro rata
share in column (E).
In general, use the value that the
executor reported on the Form 706 filed
for the decedent’s estate. However, if
the IRS has completed the audit of the
estate tax return, use the agreed value
rather than the reported value.

Schedule B. Involuntary
Conversions or
Exchanges
Involuntary conversions of qualified
property (under the rules of section
1033) and exchanges of qualified
property (under the rules of section
1031) are treated similarly when
computing the additional estate tax on
Form 706-D.
If you are reporting an involuntary
conversion or exchange, you may not
use the same Form 706-D to report any
other taxable events that are not
involuntary conversions or exchanges.
Use a separate Form 706-D for the
other taxable events.
You may report conversions and
exchanges together on the same
return.

Nontaxable Involuntary
Conversions or Exchanges
If the qualified heir reinvests all of the
involuntary conversion proceeds in
qualified replacement property, or if the
qualified heir exchanges qualified

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Instructions for Form 706-D

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property solely for qualified exchange
property, then there is no additional
estate tax.
You should complete Form 706-D,
even though there is no tax, to notify
the IRS that the involuntary conversion
or exchange took place. However, you
need to complete only Part I, Schedule
A, and Schedule B. Write “nontaxable”
on line 15 of Part II.
Rules similar to those under sections
2032A(e)(14), 2032A(h), and 2032A(i)
are applicable. Also, see section
2057(i).

Partially Taxable Involuntary
Conversions or Exchanges
If the cost of the qualified replacement
property is less than the amount
realized in the involuntary conversion;
or if other property, in addition to
qualified exchange property, is received
in the exchange, the conversion or
exchange is partially taxable. You
should complete all of Form 706-D and
determine the tax using Part II.
List on Schedule A the QFOBI that
the qualified heir disposed of, in which
material participation ended, or with
regard to which the disqualifying act
occurred, regardless of whether he or
she received replacement or exchange
property for the interest. List on
Schedule B only the replacement or
exchange property the qualified heir
actually received.

Qualified Replacement or
Exchange Property
The term “qualified replacement
property” means any property which is:
• Acquired in an exchange which
qualifies under section 1031, or
• The acquisition of which results in the
nonrecognition of gain under section
1033.
The period of the decedent’s or
family member’s ownership or material
participation with respect to replaced or
exchanged property is treated as the
period of ownership or material
participation with respect to the
qualified replacement or exchange
property. This applies only to that part
of the FMV of the replacement or
exchange property (at the date of
acquisition) that does not exceed the
FMV of the replaced or exchanged
property (at the date of disposition).
Note. The 10-year recapture period is
extended under certain circumstances.
See Two-Year Grace
Period — Commencement Date on
page 3.

How To Complete
Schedule B
Column (A). Make one entry for each
item of qualified replacement or
exchange property.
Column (B). Describe the qualified
replacement property with enough
detail so that the IRS can locate and
value it. For more information, see the
instructions to Form 706.
Column (C). For an involuntary
conversion, enter the cost of the
replacement property. For an
exchange, enter the FMV of the
replacement property.

Part II—Tax
Computation
Line 1
Enter the qualified heir’s share of the
QFOBIs shown on line 4 of the
decedent’s Form 706, Schedule T.

Line 2
Enter the total reported value of the
QFOBIs shown on line 6 of the
decedent’s Form 706, Schedule T.

Line 5
Multiply the amount of gross additional
estate tax entered on line 3c by the
qualified heir’s percentage of QFOBIs
entered on line 4 of this Form 706-D.
The result is the qualified heir’s share
of the total reduction in estate tax.

Line 9
See the Applicable Percentage table on
page 3.

Line 10
Multiply line 8 by the applicable
percentage entered on line 9. If you
completed Schedule B, complete lines
11 through 15. If you did not complete
Schedule B, skip lines 11 through 14
and enter the amount from line 10 on
line 15.

Line 15
Enter the additional estate tax due.
Show, on the dotted line for line 15,
interest at the underpayment rate
established under section 6621 for the
period beginning on the date the estate
tax liability was due and ending on the
date such additional estate tax is due.
Example. April Green died
November 1, 2003. On the Form 706
filed for her estate, the executor elected
to claim the maximum QFOBI
deduction of $675,000 based on her
ownership of 100% of the stock in XYZ
Corp. The estate tax value of the stock
was $900,000. June Green, April
Green’s daughter and sole heir,
received all of the XYZ stock from the

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estate, and managed the corporation.
On June 30, 2005, June Green sold
part of the stock to a person other than
a qualified heir. The stock sold had an
estate tax value of $200,000.
The following amounts should be
entered on the Form 706-D filed by
June Green to report the sale of stock:
Line 1. $900,000 (the qualified heir’s
share of the total QFOBIs as shown on
line 4 of the Schedule T, Form 706).
Line 2. $900,000 (the total reported
value of all the decedent’s QFOBIs
shown on line 6 of the decedent’s
Schedule T, Form 706).
Line 3c. $330,750 (gross additional
estate tax).
Line 4. 100%
Line 5. $330,750 (qualified heir’s
share of total reduction in estate tax).
Line 6. $200,000 from column (E),
Schedule A of this Form 706-D (estate
tax value of the QFOBI disposed of).
Line 7. 22.2%
Line 8. $73,427
Line 9. 100% as the applicable
percentage (the recapture event
occurred within 4 years of the
decedent’s death).
Line 10. $73,427, total additional
estate tax.
Line 15. $73,427, additional estate
tax due (there were no entries on lines
11 through 14).
Interest was not entered on the
dotted line of line 15. June Green, the
qualified heir, chose to have the
Internal Revenue Service compute the
interest on the additional estate tax
due.

Schedule C. Nontaxable
Transfers
Disposition to family member. You
may enter a disposition to a family
member of the qualified heir on
Schedule C only if you file this Form
706-D on time (including extensions)
and attach an agreement by the
transferee to be personally liable for
any additional estate tax under section
2057(f) on the QFOBI received. For a
format for such an agreement, see
Form 706, Schedule T (section
2057(h)).
If you are not filing this Form 706-D
on time, or if the transferee does not
enter into the agreement, you must
enter the disposition(s) on Schedule A
instead of Schedule C.
Qualified conservation contribution.
Enter a disposition made through a
qualified conservation contribution
under section 170(h). In general, the
term “qualified conservation
contribution” means a contribution:

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Instructions for Form 706-D

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• Of a qualified real property interest,
• To a qualified organization,
• To be used exclusively for

conservation purposes.
Attach a copy of the Form 8283,
Noncash Charitable Contributions, that
was filed and a statement that:
• Identifies the conservation purposes
furthered by your donation;
• Shows, if before and after valuation
is used, the FMV of the underlying
property before and after the gift;
• States whether you made the
donation in order to get a permit or
other approval from a local or other
governing authority and whether the
donation was required by a contract;
and
• Describes whether you or a related
person has any interest in other
property nearby.
For any contribution made in a tax
year beginning after August 17, 2006,
also attach:
• A qualified appraisal of the qualified
property interest,
• Photographs of the entire exterior of
the building, and
• A description of all restrictions on the
development of the building.
For more information, see Pub. 561,
Determining the Value of Donated
Property, and section 170(h) and the
related regulations.
Loss of U.S. citizenship. A qualified
heir who loses U.S. citizenship (and, in
some circumstances, a long-term
resident who ceases to be treated as
such) may avoid additional estate tax
by placing the qualified family-owned
business assets into a trust meeting
certain requirements, or by furnishing a
bond in lieu of personal liability. See
section 2057(g) for details.
Show in Schedule C if the qualified
heir lost U.S. citizenship (or long-term
residency), and such heir complied with
the requirements of section 2057(g)).
Attach a copy of the qualified trust
agreement or evidence of the bond.
See section 2057(f)(1)(C) for more
information.

page 3. Report the applicable dates in
column (C).

Signature(s)
Form 706-D must be signed. The
taxpayer (or person filing on his or her
behalf) must verify and sign the
declaration on page 1 under penalties
of perjury. The taxpayer may use Form
2848, Power of Attorney and
Declaration of Representative, to
authorize another person to act for him
or her before the Internal Revenue
Service.
Generally, anyone who is paid to
prepare the return must sign the return
in the space provided and fill in the
Paid Preparer’s Use Only area. See
section 7701(a)(36)(B) for exceptions.
In addition to signing and completing
the required information, the paid
preparer must give a copy of the
completed return to the taxpayer.
Note. A paid preparer may sign
original or amended returns by rubber
stamp, mechanical device, or computer
software program.
Privacy Act and Paperwork
Reduction Act Notice. We ask for the
information on this form to carry out the
Internal Revenue laws of the United
States. We need the information to
figure and collect the right amount of
tax. Subtitle B, Estate and Gift Taxes,
of the Internal Revenue Code, imposes
a tax in some cases on qualified heirs
when a section 2057(f) “taxable event”
occurs with respect to a QFOBI. Form
706-D is used to determine the amount,
if any, of taxes owed. Section 6109
requires you to provide your identifying
number.
Generally, tax returns and return
information are confidential, as stated in
section 6103. However, section 6103
allows or requires the Internal Revenue
Service to disclose or give such
information shown on your Form 706-D
to the Department of Justice to enforce
the tax laws, both civil and criminal, and
to cities, states, the District of

How To Complete
Schedule C
See the instructions for completing
columns (A) and (B) of Schedule A on

-5-

Columbia, U.S. commonwealths or
possessions, and certain foreign
governments for use in administering
their tax laws. We may also disclose
this information to other countries under
a tax treaty, to federal and state
agencies to enforce federal nontax
criminal laws, or to federal law
enforcement and intelligence agencies
to combat terrorism.
If you are required to but do not file
a Form 706-D, or do not provide the
information requested on the form, or
provide fraudulent information, you may
be charged penalties and be subject to
criminal prosecution.
You are not required to provide the
information requested on a form that is
subject to the Paperwork Reduction Act
unless the form displays a valid OMB
control number. Books or records
relating to a form or its instructions
must be retained as long as their
contents may become material in the
administration of any Internal Revenue
law.
The time needed to complete and
file this form will vary depending on
individual circumstances. The
estimated average time is:
Recordkeeping . . . . . . . . . . . . . . 39 min.
Learning about the law or the form

45 min.

Preparing the form . . . . . . . . . . . . 56 min.
Copying, assembling, and sending
the form to the IRS . . . . . . . . . . . . 34 min.

If you have comments concerning
the accuracy of these time estimates or
suggestions for making this form
simpler, we would be happy to hear
from you. You can write to the Internal
Revenue Service, Tax Products
Coordinating Committee,
SE:W:CAR:MP:T:T:SP, 1111
Constitution Ave. NW, IR-6526,
Washington, DC 20224. Do not send
the tax form to this office. Instead, see
Where To File on page 1.