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Publication 4299, Privacy, Confidentiality, and Civil Rights - A Public Trust, addresses areas where partners and volunteers need to exhibit diligence to details when administering the requirements of these programs.

An heir must use Form 706-A, United States Additional Estate Tax Return, to report the additional estate tax imposed by section 2032A(c) for an early disposition of specially valued property or for an early cessation of a qualified use of specially valued property.

Publication 5332, Estate Tax Returns Filed for Wealthy Decedents, provides highlights of statistics associated with estate tax returns.

The executor of a decedent's estate uses Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, to figure the estate tax imposed by chapter 11 of the Internal Revenue Code.

An heir must use Form 706-A, United States Additional Estate Tax Return, to report the additional estate tax imposed by section 2032A(c) for an early disposition of specially valued property or for an early cessation of a qualified use of specially valued property.

Form 5305-S, SIMPLE Individual Retirement Trust Account, is a model trust account agreement that meets the requirements of sections 408(a) and 408(p).

Form 5305-R, Roth Individual Retirement Trust Account, is a model trust account agreement that meets the requirements of section 408A.

A fiduciary and an electronic return originator (ERO) use Form 8879-F, IRS e-file Signature Authorization for Form 1041, when the fiduciary wants to use a personal identification number (PIN) to electronically sign an estate¡¯s or trust¡¯s electronic income tax return and, if applicable, consent to electronic funds withdrawal.

File Form 1099-S, Proceeds from Real Estate Transactions (Info Copy Only), to report the sale or exchange of real estate.

The executor of a decedent's estate uses Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, to figure the estate tax imposed by chapter 11 of the Internal Revenue Code.