What date goes onto Form 706 Part 1 Line 3b ("year domicile established")?
Line 3a (legal residence/domicile) asks for zip code as well as county state.
The decedent lived in the county since 1954, but he lived at the last zip code only since 1968.
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Cute.
If he lived in the same house since 1954, that was his domicile, starting in 1954. The fact that zip codes were established or changed in 1968, and perhaps the houses on the street renumbered or the street renamed, is irrelevant to the fact that the same house remained his domicile. Seth
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