Kansas Kansas Estate Tax Return
Form K-706 is obsolete, and is no longer supported by the Kansas Department of Revenue.
Extracted from PDF file 2018-kansas-form-k-706.pdf, last modified February 2007Kansas Estate Tax Return
KANSAS Estate Tax Return For Deaths Occurring in 2007, 2008 and 2009 www.ksrevenue.org K-706 (Rev. 1/07) K-706 KANSAS ESTATE TAX RETURN (Rev. 01/07) For deaths occurring on or after January 1, 2007 Initial Decedents Information First Name County and State of Domicile at Date of Death Last Name Date of Death Personal Representative (Name and Address) Age Social Security Number Social Security Number Telephone Number ( ( Co-Representative (Name and Address) Social Security Number Preparer of Return - Other than Personal Representative or Attorney (Name and Address) ) Telephone Number ( Amount paid with extension $______________ ) Telephone Number ( Mark this box if an extension is attached ) Telephone Number Attorney for the Estate (Name and Address) ) Mark this box if this is an amended return If the Estate filed a Federal Form 706 with the IRS, please attach a copy. 1. Total gross estate (from Recapitulation, page 2, line 20) ......................................... 00 2. Total deductions (from Recapitulation, page 2 line 30) ............................................ 00 3. Taxable estate (subtract line 2 from line 1) ............................................................. 00 4. Tentative estate tax (see instructions, page 9) ........................................................ 00 5. Kansas Percentage (from Recapitulation, page 2 line 21) ....................................... 6. Tax payable to Kansas (multiply line 4 by line 5) .................................................... 00 7. Interest (see instructions, page 5) .......................................................................... 00 8. Penalty (see instructions, page 5) .......................................................................... 00 9. Total tax, interest and penalty (add lines 6, 7, and 8) ............................................. 00 Under penalty of perjury, I declare that I have examined this return, including accompanying schedules and statements and to the best of my knowledge and belief it is true, correct and complete. Declaration of preparer other than personal representative or person in possession of property is based on all information of which preparer has any knowledge. Signature of Personal Representative Date Signature of Preparer Other than Personal Representative Signature of Co-Representative Date Signature of Preparer Other than Personal Representative Make checks payable to: Kansas Estate Tax. Mail return and payment to: Kansas Department of Revenue, Customer Relations-Estate Tax, 915 SW Harrison St., Topeka KS 66625-2222 1 Estate of: ______________________________________________________________________________________ K-706 (Rev. 1/07) KANSAS RECAPITULATION VALUE OF KANSAS PROPERTY GROSS ESTATE VALUE OF ALL PROPERTY 10. Schedule A - Real Estate ...................................................... 00 00 11. Schedule B - Stocks and Bonds ............................................ 00 00 12. Schedule C - Mortgages, Notes, and Cash ............................ 00 00 13. Schedule D - Insurance on Decedent’s Life ............................ 00 00 14. Schedule E - Jointly Owned Property ..................................... 00 00 15. Schedule F - Other Miscellaneous Property ........................... 00 00 00 00 00 00 00 00 16. Schedule G - Transfers During Decedent’s Life ...................... 17. Schedule H - Powers of Appointment .................................... 18. Schedule I - Annuities ............................................................ 19. Value of Kansas Property ...................................................... 00 00 20. Gross Estate ......................................................................... 21. Kansas Percentage (Line 19 divided by Line 20) .................... AMOUNT DEDUCTIONS 22. Schedule J - Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims ............................................................................................... 00 23. Schedule K - Debts of Decedent ........................................................................ 00 24. Schedule K - Mortgages and Liens ..................................................................... 00 25. Schedule L - Net Losses During Administration .................................................. 00 26. Schedule L - Expenses Incurred in Administering Property Not Subject to Claims 00 27. Schedule M - Bequests, etc. to Surviving Spouse ............................................... 00 28. Schedule N - Property Exempt by Kansas or Federal Law .................................. 00 29. Schedule O - Charitable, Public, & Similar Gifts & Bequests .............................. 00 30. Total Deductions ............................................................................................... 00 2 Estate of: ______________________________________________________________________________________ K-706 (Rev. 1/07) KANSAS SCHEDULE A – Real Estate • Jointly owned property should be reported on Schedule E. • Real estate that is part of a sole proprietorship should be reported on Schedule F. • Real estate that is included in the gross estate as property transferred in contemplation of death, as property transferred with a retained life estate, or as part of a revocable transfer should be reported on Schedule G. • Real estate that is included in the gross estate as property in respect to which the decedent had a general power of appointment should be reported on Schedule H. ITEM NUMBER VALUE OF KANSAS PROPERTY DESCRIPTION 1 Total from additional sheets attached to this schedule ...................................... TOTAL (Also enter under the Recapitulation, page 2, line 10) .......................... (If more space is needed, insert additional sheets of same size) 3 VALUE OF ALL PROPERTY Estate of: ______________________________________________________________________________________ K-706 (Rev. 1/07) KANSAS SCHEDULE B – Stocks and Bonds • Jointly owned property should be reported on Schedule E. ITEM NUMBER VALUE OF KANSAS PROPERTY DESCRIPTION 1 Total from additional sheets attached to this schedule ...................................... TOTAL (Also enter under the Recapitulation, page 2, line 11) ........................... (If more space is needed, insert additional sheets of same size) 4 VALUE OF ALL PROPERTY Estate of: ______________________________________________________________________________________ K-706 (Rev. 1/07) KANSAS SCHEDULE C – Mortgages, Notes, and Cash • Jointly owned property should be reported on Schedule E. ITEM NUMBER VALUE OF KANSAS PROPERTY DESCRIPTION 1 Total from additional sheets attached to this schedule ...................................... TOTAL (Also enter under the Recapitulation, page 2, line 12) .......................... (If more space is needed, insert additional sheets of same size) 5 VALUE OF ALL PROPERTY Estate of: ______________________________________________________________________________________ K-706 (Rev. 1/07) KANSAS SCHEDULE D – Insurance on Decedent’s Life • You must list all policies on the life of the decedent and attach a Form 712 for each policy. ITEM NUMBER VALUE OF KANSAS PROPERTY DESCRIPTION 1 Total from additional sheets attached to this schedule ...................................... TOTAL (Also enter under the Recapitulation, page 2, line 13) .......................... (If more space is needed, insert additional sheets of same size) 6 VALUE OF ALL PROPERTY Estate of: ______________________________________________________________________________________ K-706 (Rev. 1/07) KANSAS SCHEDULE E – Jointly Owned Property SECTION I – Qualified Joint Interests (Interests Held by the Decedent and His or Her Spouse as the Only Joint Tenants) ITEM NUMBER VALUE OF KANSAS PROPERTY DESCRIPTION VALUE OF ALL PROPERTY 1 Total from additional sheets attached to this schedule .................................................. 1a Total Property Held by the Decedent and Spouse as the Only Joint Tenants .......... 1b One-half (1/2) to be Included in Gross Estate (enter 1/2 of line 1a) ......................... SECTION II – All Other Joint Interests 2a Name and address of each surviving co-tenant. If more than six surviving co-tenants, list the additional co-tenants on an attached sheet. A. D. B. E. C. F. ITEM ENTER LETTER NUMBER FOR CO-TENANT DESCRIPTION VALUE OF KANSAS PROPERTY 1 Total from additional sheets attached to this schedule ................................................... 2b Total Property Held in Joint Tenancy by Decedent and Another ............................... Total Includible Joint Interest (Add lines 1b and 2b. Also enter on the Recapitulation, page 2, line 14) ..................................................................................... (If more space is needed, insert additional sheets of same size) 7 VALUE OF ALL PROPERTY Estate of: ______________________________________________________________________________________ K-706 (Rev. 1/07) KANSAS SCHEDULE F – Other Miscellaneous Property • Jointly owned property should be reported on Schedule E. 1. Did the decedent, at the time of death, own any articles or collections having either artistic or intrinsic value, such as jewelry, furs, paintings, antiques, rare books, coins or stamps? (If Yes, full details must be submitted with this schedule) ...................................................... Yes No 2. Has the decedent’s estate, spouse, or any other person received (or will receive) any bonus or award as a result of the decedent’s employment or death? (If Yes, full details must be submitted with this schedule) ................................................................................................ Yes No 3. Did the decedent at the time of death have a safety deposit box? (If Yes, state the location and, if held in joint names of decedent and another, state the name and relationship of joint depositor) .............................................................................................................................. Yes No If any of the contents of the safety deposit box are omitted from the schedules in this return, explain fully why omitted: ___________________________________________________ _______________________________________________________________________ ITEM NUMBER VALUE OF KANSAS PROPERTY DESCRIPTION 1 Total from additional sheets attached to this schedule ................................................ TOTAL (Also enter under the Recapitulation, page 2, line 15) .................................... (If more space is needed, insert additional sheets of same size) 8 VALUE OF ALL PROPERTY Estate of: ______________________________________________________________________________________ K-706 (Rev. 1/07) KANSAS SCHEDULE G – Transfers During Decedent’s Life ITEM NUMBER VALUE OF KANSAS PROPERTY DESCRIPTION 1 Total from additional sheets attached to this schedule ............................................. TOTAL (Also enter under the Recapitulation, page 2, line 16) ................................. (If more space is needed, insert additional sheets of same size) 9 VALUE OF ALL PROPERTY Estate of: ______________________________________________________________________________________ K-706 (Rev. 1/07) KANSAS SCHEDULE H – Powers of Appointment ITEM NUMBER VALUE OF KANSAS PROPERTY DESCRIPTION 1 Total from additional sheets attached to this schedule ............................................. TOTAL (Also enter under the Recapitulation, page 2, line 17) ................................. (If more space is needed, insert additional sheets of same size) 10 VALUE OF ALL PROPERTY Estate of: ______________________________________________________________________________________ K-706 (Rev. 1/07) KANSAS SCHEDULE I – Annuities ITEM NUMBER VALUE OF KANSAS PROPERTY DESCRIPTION 1 Total from additional sheets attached to this schedule ............................................. TOTAL (Also enter under the Recapitulation, page 2, line 18) ................................. (If more space is needed, insert additional sheets of same size) 11 VALUE OF ALL PROPERTY Estate of: ______________________________________________________________________________________ K-706 (Rev. 1/07) KANSAS SCHEDULE J – Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims • Do not list on this schedule expenses of administering property not subject to claims. In connection with such expenses, see the separate instructions for Schedule L. • If personal representative fees, attorney fees, etc. are claimed and allowed as a deduction for Knasas estate tax purposes, they are not allowable as a deduction in computing the taxable income of the estate for Kansas income tax purposes. ITEM NUMBER DESCRIPTION A. Funeral Expenses: 1 B. Commissions and Fees: 1 Personal Representative commissions - amount estimated/agreed upon/paid. (Strike out words not applicable) 2 Attorney fees - amount estimated/agreed upon/paid. (Strike out words not applicable) 3 Accountant fees - amount estimated/agreed upon/paid. (Strike out words not applicable) C. Miscellaneous Expenses: Total from additional sheets attached to this schedule ......................................................................... TOTAL (Also enter under the Recapitulation, page 2, line 22) ............................................................. (If more space is needed, insert additional sheets of same size) 12 AMOUNT Estate of: ______________________________________________________________________________________ K-706 (Rev. 1/07) KANSAS SCHEDULE K – Debts of Decedent and Mortgages and Liens ITEM NUMBER DEBTS OF DECEDENT - CREDITOR AND NATURE OF CLAIM AMOUNT 1 Total from additional sheets attached to this schedule ..................................................................... TOTAL (Also enter under the Recapitulation, page 2, line 23) ......................................................... ITEM NUMBER MORTGAGES AND LIENS - DESCRIPTION 1 Total from additional sheets attached to this schedule ..................................................................... TOTAL (Also enter under the Recapitulation, page 2, line 24) (If more space is needed, insert additional sheets of same size) 13 AMOUNT Estate of: ______________________________________________________________________________________ K-706 (Rev. 1/07) KANSAS SCHEDULE L – Net Losses During Administration and Expenses Incurred in Administering Property Not Subject to Claims ITEM NUMBER NET LOSSES DURING ADMINISTRATION (Note: Do not deduct losses claimed on a Kansas income tax return) AMOUNT 1 Total from additional sheets attached to this schedule ....................................................................... TOTAL (Also enter under the Recapitulation, page 2, line 25) ........................................................... ITEM NUMBER EXPENSES INCURRED IN ADMINISTERING PROPERTY NOT SUBJECT TO CLAIMS (Indicate whether estimated, agreed upon, or paid) 1 Total from additional sheets attached to this schedule ........................................................................ TOTAL (Also enter under the Recapitulation, page 2, line 26) ............................................................ (If more space is needed, insert additional sheets of same size) 14 AMOUNT Estate of: ______________________________________________________________________________________ K-706 (Rev. 1/07) KANSAS SCHEDULE M – Bequests, etc. to Surviving Spouse Election to Deduct Qualified Terminable Interest Property. If a trust (or other property) meets the requirements of qualified terminable interest property and a. The trust or other property is listed on Schedule M; and, b. The value of the trust (or other property) is entered in whole or in part as a deduction on Schedule M, then unless the executor specifically identifies the trust (all or a fractional portion or percentage) or other property to be excluded from the election, the executor shall be deemed to have made an election to have such trust (or other property) treated as qualified terminable interest property. If less than the entire value of the trust (or other property) that the executor has included in the gross estate is entered as a deduction on Schedule M, the executor shall be considered to have made an election only as to a fraction of the trust (or other property). The numerator of this fraction is equal to the amount of the trust (or other property) deducted on Schedule M. The denominator is equal to the total value of the trust (or other property). 1 2 Did any property pass to the surviving spouse as a result of a qualified disclaimer? (If Yes, attach a court certified copy of the written disclaimer) ............................................................................ Yes No Election Out of QTIP Treatment of Annuities - Do you elect not to treat as a qualified terminable interest property any joint and survivor annuities that are included in the gross estate and would otherwise be treated as qualified terminable interest property? (See Instructions) ........................ Yes No ITEM NUMBER DESCRIPTION OF PROPERTY INTERESTS PASSING TO SURVIVING SPOUSE AMOUNT Total from additional sheets attached to this schedule ............................................................................. 3 Total amount of property interests listed on Schedule M ............................................................... 3 4a Federal estate taxes payable out of property interests listed on Schedule M 4a 4b Other death taxes payable out of property interests listed on Schedule M 4b 4c Federal and state GST taxes payable out of property interests listed on Schedule M ................................................................................................ 4c 4d Add items 4a, 4b, and 4c .............................................................................................................. 4d 5 Net amount of property interests listed on Schedule M (subtract line 4d from line 3). Also enter under the Recapitulation, page 2, line 27 ...................................................................................... (If more space is needed, insert additional sheets of same size) 15 5 Estate of: ______________________________________________________________________________________ K-706 (Rev. 1/07) KANSAS SCHEDULE N – Property Exempt by Kansas or Federal Law ITEM NUMBER SCHEDULE AND ITEM NUMBER DESCRIPTION 1 Total from additional sheets attached to this schedule ............................................. TOTAL (Also enter under the Recapitulation, page 2, line 28) ................................. (If more space is needed, insert additional sheets of same size) 16 AMOUNT Estate of: ______________________________________________________________________________________ K-706 (Rev. 1/07) KANSAS SCHEDULE O – Charitable, Public, and Similar Gifts and Bequests 1a If the transfer was made by will, has any action been instituted to have interpreted or to contest the will or any of its provisions affecting the charitable deductions claimed in this schedule? (If Yes, full details must be submitted with this schedule) .......................................................... Yes No 1b According to the information and belief of the person or persons filing this return, is any such action planned? (If Yes, full details must be submitted with this schedule) ............................... Yes No Yes No 2 Did any property pass to charity as the result of a qualified disclaimer? (If Yes, attach a court certified copy of the written disclaimer) ..................................................................................... ITEM NUMBER NAME AND ADDRESS OF BENEFICIARY CHARACTER OF INSTITUTION AMOUNT 1 Total from additional sheets attached to this schedule .............................................................................. 3 Total ............................................................................................................................................. 3 4a Federal estate tax payable out of property interests listed above ................ 4a 4b Other death taxes payable out of property interests listed above ................. 4b 4c Federal and state GST taxes payable out of property interests listed above 4c 4d Add items 4a, 4b, and 4c .............................................................................................................. 4d 5 Net value of property interests listed above (subtract line 4d from line 3). Also enter under the Recapitulation, page 2, line 29 ...................................................................................................... (If more space is needed, insert additional sheets of same size) 17 5 State of Kansas Department of Revenue Docking State Office Building, 915 SW Harrison St. Topeka, KS 66612-1588 PRSRT STD U.S. POSTAGE PAID KANSAS DEPT. OF REVENUE Taxpayer Assistance BY PHONE If you have a question about the Kansas Estate Tax or Inheritance Tax, call 785-368-8222 to speak with a customer representative. TTY Users Telecommunications Device for the Deaf 785-296-6461 If you prefer, you may fax information to 785-296-4993. IN PERSON Personal assistance is also available at the following location: Taxpayer Assistance Center Docking State Office Building - 1st floor 915 SW Harrison Street Topeka, KS 66625-2007 Office hours are 8:00 a.m. to 5:00 p.m., Monday through Friday. REQUEST FOR TAX FORMS - 785-296-4937 To obtain forms by mail, contact the Kansas Department of Revenue voice mail system at 785-296-4937. You will be asked to give your name, address, telephone number, and form(s) you desire. Please allow about two weeks for delivery of your form(s). Tax forms can also be found on the Department of Revenue’s web site at www.ksrevenue.org. 18
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More about the Kansas Form K-706 Estate Tax
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We last updated the Kansas Estate Tax Return in April 2021, and the latest form we have available is for tax year 2018. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Kansas Department of Revenue. You can print other Kansas tax forms here.
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TaxFormFinder has an additional 73 Kansas income tax forms that you may need, plus all federal income tax forms.
Form Code | Form Name |
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Form K-706 | Kansas Estate Tax Return |
View all 74 Kansas Income Tax Forms
Form Sources:
Kansas usually releases forms for the current tax year between January and April. We last updated Kansas Form K-706 from the Department of Revenue in April 2021.
About the Estate Tax
The IRS, and many states, impose an estate tax on the transfer of cash and property between a decedent and their beneficiaries. These taxes generally only apply to estates over a certain size threshold, generally several million dollars, and therefore only affects the largest few percent of estates in the United States.
Historical Past-Year Versions of Kansas Form K-706
We have a total of four past-year versions of Form K-706 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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