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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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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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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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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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• 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.