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decedent, provide both the name of the Service Center where the decedent's final income tax return will be filed, and the name of the Service Center where Form 706 will be filed, if applicable.
First enter the name of the Service Center where the decedent's final income tax return will be filed.
The domestic trust is treated as having transferred all of its assets to the foreign trust immediately prior to becoming a foreign trust.
See An obligation includes any bond, note, debenture, certificate, bill receivable, account receivable, note receivable, open account, or other evidence of indebtedness, and, to the extent not previously described, any annuity contract.
A grantor trust is any trust to the extent that the assets of the trust are treated as owned by a person other than the trust.No penalty will be imposed with respect to any portion of an underpayment if the taxpayer can demonstrate that the failure to comply was due to reasonable cause with respect to such portion of the underpayment and the taxpayer acted in good faith with respect to such portion of the underpayment.beneficiary includes: In general, a foreign trust will be treated as having a U.If you are reporting multiple transfers to a single foreign trust and the answers to lines 7, 8, or 10 are different for various transfers, complete a separate line for each transfer on duplicate copies of the relevant pages of the form.A trust may be treated as a nongrantor trust with respect to only a portion of the trust assets.