Updated October 18, 2026. Quick answer: Part I of Form 706 identifies the decedent and the executor and records which documents are attached. It is the first page of the return and holds names, the decedent’s Social Security number and domicile, the executor’s contact details, the probate court, and a short list of boxes to check. Most entries come from the death certificate, the will and the court records.
IRS estate-administration forms, read line by line: Form 8971 Part I and Form 706-NA Part I.
What Part I asks for
The form titles this part “Decedent and Executor”. Lines 1a and 1b take the decedent’s name, line 2 the Social Security number, lines 3a to 3g the address, line 4 the year the domicile was established, line 5 the “Date of birth” and line 6 the “Date of death”. Line 7 covers the executor, and lines 8a to 8c name the court: “Name of court where will was probated or estate administered”. Lines 9 to 14 are check boxes. The whole return is explained on the Form 706 page.
Lines 2 to 4: the decedent’s number and domicile
For line 2 the instructions say “Enter the SSN assigned specifically to the decedent.” They add “You cannot use the SSN assigned to the decedent’s spouse.” If there is no number, “If the decedent did not have an SSN, the executor should obtain one for the decedent by filing Form SS-5 with a local Social Security Administration (SSA) office.”
Lines 3a to 3g are the address. “Enter the decedent’s domicile at the date of death.” Then: “The domicile should be the decedent’s address and not the hospital or hospice address.” Line 4 asks for the year it began: “Enter the year the decedent established the domicile entered on lines 3a through 3g.” The instructions define the term this way: “For estate tax purposes, a person acquires a domicile in a place by living” “there, for even a brief period of time, with no definite present intention of later moving.”
Line 7: the executor
Line 7a is the executor’s name. “If there is more than one executor, enter the name of the executor to be contacted by the IRS and see line 7l.” For line 7b: “Only one executor should complete this line.” A change of address is reported separately: “Use Form 8822 to report a change of the executor’s address.”
Line 7l is the multiple executors box. “Check here if there is more than one executor.” The instructions continue “provide the name, address, telephone number, and SSN/TIN of any executor other than the one named on line 7a.” The role of the executor in the filing is also covered on the Form 1041 for estates page.
Lines 9 to 14: the boxes and attachments
Lines 9a and 9b cover the will. “If the decedent was a citizen or resident of the United States and died testate (leaving a valid will), attach a certified copy of the will to the return.” If that is not possible: “If you cannot obtain a certified copy, attach a copy of the will and an explanation of why it is not certified.”
For line 10 the form states “A death certificate must be attached.” The instructions repeat “Check the box on line 10 to indicate that you attached the death certificate to the return.” Line 11 is the box “You extended the time to file this Form 706.”, and the extension is explained on the Form 706 due date and extension page.
Line 12 is the special rule box. “If the estate is estimating the value of assets under the special rule of Regulations section 20.2010-2(a)(7)(ii), check here”. Line 13 is for a supplemental return: “If you find that you must change something on a return that has already been filed, you should:” “File another Form 706;” “Check the box on line 13;” and “Include a statement of what has changed, along with the supporting information;” The last item is “Attach a copy of the original Form 706 that has already been filed.” Line 14a asks whether “You previously filed a section 2053 protective claim for refund that is now ready for consideration.”
Where the entries come from
Part I has no dollar amounts. Every entry is an identifying fact or a check box, and the instructions tie the attachments to the records you hold: the will, the death certificate and the court file. The form’s caption for the boxes is “Check all that apply”.
Where it goes next
Part I identifies the return. The calculation starts on the next part of the form, which the form titles “Tax Computation (see instructions)”. It begins with Part II lines 1 to 8, then Part II lines 9 to 12 and Part II lines 13 to 23. The elections follow in Part III.
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
- Entering the surviving spouse’s number on line 2. The instructions say “You cannot use the SSN assigned to the decedent’s spouse.”
- Using the hospital or hospice as the domicile on lines 3a to 3g. The instructions say “The domicile should be the decedent’s address and not the hospital or hospice address.”
- Filing without the death certificate. The form says “A death certificate must be attached.” Check line 10 only when it is attached.
Related: Form 706, Form 706 due date and extension, Form 1041 for estates, and estate planning checklist.
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.