Fill out Form 706 (United States Estate and Generation-Skipping Transfer Tax Return) online
Form 706 is used to report the estate of a deceased U.S. citizen or resident and calculate the federal estate tax and generation-skipping transfer (GST) tax due. It provides a complete accounting of the decedent's gross estate, allowable deductions, and applicable credits.
How to fill out Form 706 (United States Estate and Generation-Skipping Transfer Tax Return)
Gather estate information
Collect the decedent's personal information, date of death, Social Security number, and details about the will or trust. Identify all beneficiaries and the executor or personal representative of the estate.
Inventory and value the gross estate
List all assets owned at death including real estate, stocks, bonds, bank accounts, retirement accounts, life insurance, and personal property on the applicable schedules (Schedules A through I). Obtain qualified appraisals for non-publicly traded assets.
Claim allowable deductions
Report deductions for funeral expenses, debts of the decedent, administrative expenses, marital deduction (Schedule M), and charitable deduction (Schedule O). These reduce the taxable estate.
Calculate estate and GST tax
Compute the tentative tax on the taxable estate plus adjusted taxable gifts. Apply the unified credit and any other applicable credits. Calculate the GST tax on direct skips if applicable.
Elect portability if applicable
If the surviving spouse wishes to use the deceased spouse's unused exclusion amount, check the portability election box on the return. This must be elected on a timely filed Form 706 even if no tax is owed.
About Form 706 (United States Estate and Generation-Skipping Transfer Tax Return)
Who needs this form
The executor or personal representative of the estate of a deceased U.S. citizen or resident whose gross estate, plus adjusted taxable gifts and specific exemption, exceeds the filing threshold set by the IRS for the year of death. It is also required when the estate elects portability of the deceased spousal unused exclusion amount.
Where to submit
File with the IRS at the address specified in the form instructions. The return is generally due nine months after the date of the decedent's death, though a six-month extension may be requested by filing Form 4768.
Source and content freshness
- Reviewed: 2026-02-24
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Undervaluing estate assets by not obtaining qualified appraisals for real estate, closely held businesses, and collectibles
- Missing the nine-month filing deadline and failing to request an extension in time
- Not electing portability of the unused exclusion amount for the surviving spouse when applicable
- Omitting lifetime taxable gifts that must be added back to the gross estate for tax calculation
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What is the estate tax exemption amount?
The federal estate tax exemption amount is adjusted annually for inflation. Estates valued below the exemption threshold do not owe federal estate tax. However, filing Form 706 may still be required to elect portability of the unused exclusion to the surviving spouse. Check the current IRS instructions for the exemption amount applicable to the year of death.
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