Updated October 18, 2026. Quick answer: Lines 13 to 23 finish the tax computation. Lines 13 to 16 are credits, line 17 totals them, and line 18 is the net estate tax. Line 19 adds GST tax, line 20 is the total, line 21 records prior payments, and line 22 or line 23 shows the tax due or the overpayment.
IRS estate-administration forms, read line by line: Form 706-NA Part II lines 9 to 18.
What lines 13 to 17 ask for
Line 13: “Enter the total credit for foreign death taxes from Schedule P (Form 706), line 11. Attach Form(s) 706-CE.” Line 14: “Enter the total credit for tax on prior transfers from Schedule Q (Form 706), line 6.” Those schedules are covered on the Schedules P and Q page.
Line 15: “Enter the credit taken for federal gift taxes imposed by chapter 12 of the Code, and the corresponding provisions of prior laws, on certain transfers the decedent made before January 1, 1977, that are included in the gross estate.” “Attach a copy of a completed Form 4808 or the computation of the credit.”
Line 16: “Enter the Canadian marital credit.” The instructions add “A nonrefundable marital credit may be allowed if the executor elects this treaty benefit and waives the benefit of any estate tax marital deduction allowable under U.S. law.” “Also, attach a statement to the return that refers to the treaty, waives qualifying domestic trust (QDOT) rights, and shows the computation of the marital credit.”
Line 17 is “Total credits. Add lines 13 through 16”.
Lines 18 to 21: net tax, GST tax and prior payments
Line 18 is “Net estate tax. Subtract line 17 from line 12”. Line 19 is “Generation-skipping transfer (GST) taxes payable from Schedule R (Form 706), Part II, line 11”, explained on the Schedule R page. Line 20 is “Total transfer taxes. Add lines 18 and 19”. Line 21 is “Prior payments. Explain in an attached statement”.
Line 22: tax due and how to pay
The caption reads “Tax due. If the amount on line 20 is more than the amount on line 21, subtract line 21 from line 20.” “The estate and GST taxes are due within 9 months of the date of the decedent’s death, unless an extension of time to pay was granted.” Extensions are explained on the Form 706 due date and extension page.
“The IRS recommends paying electronically whenever possible.” “Payments of U.S. tax must be remitted to the IRS in U.S. dollars.” “Digital assets are not accepted.” The options include “Payment of the tax due may be submitted electronically through Electronic Federal Tax Payment System (EFTPS).” and “You may be able to pay your balance due with cash at participating retail stores.”
Line 23: overpayment and direct deposit
Line 23a applies when line 21 exceeds line 20. “If you have access to U.S. banking services, you should use direct deposit for any refunds, whenever possible.” “If there is an overpayment when filing your return, complete Part II, lines 23b, 23c, and 23d to input your direct deposit information.” “If line 23a is under $1, we will send a refund only on written request.”
Line 23b: “The routing number must be nine digits.” Line 23c: “Check the appropriate box for the type of account.” “You must check the correct box to ensure your deposit is accepted.” Line 23d: “The account number can be up to 17 characters (both numbers and letters).” “Include hyphens but omit spaces and special symbols.”
Signature
Below line 23 the return is signed. “Form 706 must be signed.” “The executor who files the return must, in every case, sign the declaration under penalties of perjury.”
Where the number comes from
The credits on lines 13 and 14 come from the schedules named in the captions. Line 12 comes from Part II lines 9 to 12, and line 8 from Part II lines 1 to 8. Line 19 comes from Schedule R, and line 21 from the estate’s records of payments already made, explained in an attached statement.
Where it goes next
Lines 22 and 23 are the end of the computation. The next part of the form, Part III, asks about the executor’s elections, and Parts IV and V carry the general information and the recapitulation. The payment and filing steps are in the Form 706 guide.
Edition and line numbers
This page reads the Form 706 revision dated August 2025 and the Instructions for Form 706 revision dated July 2026. Those are the current files irs.gov served on 2026-10-18, byte-identical to the archived copies. The instructions state “For decedents dying after December 31, 2025.” The form itself says “To be filed for decedents dying after December 31, 2024.” Check the revision date printed on your Form 706 and the instruction edition for the year of death, and use the line numbers on that revision, because a different revision can number or word its lines differently.
Common mistakes
- Claiming the line 13 credit without the form it needs. The instructions say “Attach Form(s) 706-CE.”
- Missing the payment date. The instructions say “The estate and GST taxes are due within 9 months of the date of the decedent’s death, unless an extension of time to pay was granted.”
- Checking the wrong account type for a refund. The instructions say “You must check the correct box to ensure your deposit is accepted.”
Related: Form 706, Form 706 due date and extension, estate tax calculator, and estate tax by state.
Sources
- Instructions for Form 706 (Rev. July 2026): https://www.irs.gov/pub/irs-pdf/i706.pdf
- Form 706 (Rev. August 2025), United States Estate (and Generation-Skipping Transfer) Tax Return: https://www.irs.gov/pub/irs-pdf/f706.pdf
Read from the IRS documents linked above on October 18, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.