The IRS has made revisions to Form 706, the United States Estate (and Generation-Skipping Transfer) Tax Return. The new form will include questions regarding the estimated value of assets and filing a protective claim, as well the option to opt out of electing portability.
Feedback on the draft form can be submitted on the IRS.gov page titled Comment on Tax Forms and Publications. Anonymous feedback will be accepted. If you prefer, you can send an email with your comments to email@example.com. Please include the form number in the subject line, but be aware the IRS received a high volume of emails each day, so not all emails will receive a response.