Capitalization of Governmental Words
When you write about or to a governmental agency, do you wonder when to capitalize? Here are some simple rules to help you.
Rule: When you use the complete names of departments, capitalize. You may also capitalize a shortened form of a department. Do not capitalize when these words are used as adjectives or generically.
Examples:
the United Nations General Assembly
the General Assembly
Congress
a congressional committee
Rule: Capitalize civil titles only when used with the name following or when used in place of a name.
Examples:
Councilman Harris
the councilman
President Obama
the president
Rule: If you are working on government documents or you are representing a government agency, then you may capitalize words like City, County, and District.
Example: The County will implement the plan approved by the voters last June.
Rule: When you refer back to a proper noun using a shortened version of the original name, you may capitalize it.
Example: The District Water Plan allocates… The Plan calls for…
Example: The Federal Bureau of Investigation has taken the case. The Bureau has sent out a bulletin to other federal departments to enlist their help in capturing the fugitive.
Posted on Thursday, May 29th, 2008 at 2:18 am

I’m so glad! Thanks for writing.
The full name of a U.S. estate tax form is: Form 706 United States Estate (and Generation-Skipping Transfer) Tax Return. When referring to an estate tax return and estate tax, what are the rules for capitalization of “federal” and when referring to the Return itself, if never properly named in a paragraph?
Your spouse’s Federal exemption…
… a Federal Estate Tax Return.
… shelter from Federal tax.
… the Federal exemption.
… Federal taxes.
Thank you in advance for your help.
The word federal when used generically as an adjective would not be capitalized. If it refers to a governmental body that uses it as part of its name, such as Federal Trade Commission, it would be capitalized. Regarding the tax return, if you are writing the name of a specific tax return form, it is considered a proper noun and would be capitalized.
Form 706 United States Estate Tax Return
your spouse’s federal exemption
a federal estate tax return
shelter from federal tax
the federal exemption
federal taxes