IRS · Official form

Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return

Form 706 is the federal estate tax return an executor files to figure the tax on a decedent’s estate and any generation-skipping transfer tax on direct skips. Fill in the official IRS PDF below and download it.

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What is 706?

Form 706 computes the estate tax imposed by Chapter 11 of the Internal Revenue Code. The executor inventories everything the decedent owned or had an interest in, values it as of the date of death (or the alternate valuation date), subtracts allowable deductions such as debts, expenses, and the marital and charitable deductions, and applies the unified credit to arrive at the tax due. The return is also where the generation-skipping transfer tax on direct skips at death is figured.

The form runs through a long series of schedules, A through U, covering real estate, stocks and bonds, jointly owned property, life insurance, powers of appointment, and elections such as portability of the deceased spouse’s unused exclusion. Not every estate needs every schedule, and many estates file mainly to elect portability for the surviving spouse.

Who files 706?

Executors of estates whose gross estate plus adjusted taxable gifts exceeds the filing threshold for the year of death
Executors electing portability of the deceased spouse’s unused exclusion amount to the surviving spouse
Estates that owe generation-skipping transfer tax on direct skips occurring at death
Personal representatives filing on behalf of an estate at the request of heirs or a court

How to fill out 706

Enter the decedent’s name, Social Security number, date of death, and the executor’s information in Part 1.
List and value the estate’s assets on the appropriate schedules: real estate on Schedule A, stocks and bonds on Schedule B, insurance on Schedule D, and so on.
Claim deductions for debts, funeral and administration expenses, and any marital or charitable bequests on the deduction schedules.
Work through Part 2 to compute the tentative tax, apply the unified credit, and figure the balance due.
Download the completed PDF, sign it as executor, and mail it to the IRS address in the current Form 706 instructions within nine months of death, unless extended on Form 4768.

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Page 1 56 fields

Decedent’s first name and middle initial (and maiden name, if any)

1b Decedent’s last name

2. Decedent's social security no. First 3 digits.

2. Middle 2 digits.

2. Last 4 digits.

City, town, or post office. For foreign addresses, also complete lines 3e, 3f, and 3g.

3b County

3c State

3d ZIP code

Foreign country name

3f Foreign province/state/county

3g Foreign postal code

4 Year domicile established

5 Date of birth

6 Date of death

Name of executor

7b. Executor's T I N.

Executor’s address (number and street)

7d Apt. or suite no.

City, town, or post office. For foreign addresses, also complete lines 7h, 7i, and 7j.

7f State

7g ZIP code

Foreign country name

7i Foreign province/state/county

7j Foreign postal code

7k Executor’s phone no.

7l. Check here if there are multiple executors. If checked, attach a list with the names, addresses, telephone numbers, and S S Ns of the

Name of court where will was probated or estate administered

8b Location of court where will was probated or estate administered

8c Case number

Check all that apply. 9a. The decedent died testate.

9b. You attached a certified copy of the Will.

10. You attached the death certificate. Note. A death certificate must be attached.

11. You extended the time to file this Form 706.

12. You are estimating the value of assets included in the gross estate on Part I I, line 1 pursuant to the special rule of Reg. section

13. This is a supplemental return.

14a. You previously filed a section 2053 protective claim for refund that is now ready for consideration.

If line 14a is checked, enter the filing date(s) of the initial section 2053 protective claim(s) for refund:

Part I I. Tax Computation (see instructions). 1. Total gross estate less exclusion from Part V, item 13.

2. Tentative total allowable deductions from Part V, item 24.

3a. Tentative taxable estate. Subtract line 2 from line 1.

3b. State death tax deduction.

3c. Taxable estate. Subtract line 3b from line 3a.

4. Adjusted taxable gifts. See instructions.

5. Add lines 3c and 4.

6. Tentative tax on the amount on line 5 from Table A in the instructions.

7. Total gift tax paid or payable. See instructions.

8. Gross estate tax. Subtract line 7 from line 6.

9a. Basic exclusion amount.

9b. Deceased spousal unused exclusion (D S U E) amount from predeceased spouse(s), if any, from Part V I, Section D, line 4.

9c. Restored exclusion amount. See instructions.

9d. Applicable exclusion amount. Add lines 9a, 9b, and 9c.

9e. Applicable credit amount. Tentative tax on the amount in line 9d from Table A in the instructions.

10. Adjustment to applicable credit amount. Do not enter more than $6,000. See instructions.

11. Allowable applicable credit amount. Subtract line 10 from line 9e.

12. Subtract line 11 from line 8. If zero or less, enter -0-.

Page 2 22 fields

Page 2. Part I I. Tax Computation (see instructions) (continued). 13. Credit for foreign death taxes from Schedule P (Form 706).

14. Credit for tax on prior transfers from Schedule Q (Form 706).

15. Credit for pre-1977 federal gift taxes under section 2012.

16. Marital credit under the 1995 Canadian Protocol.

17. Total credits. Add lines 13 through 16.

18. Net estate tax. Subtract line 17 from line 12.

19. Generation-skipping transfer (G S T) taxes payable from Schedule R (Form 706), Part I I, line 11.

20. Total transfer taxes. Add lines 18 and 19.

21. Prior payments. Explain in an attached statement.

22. If the amount on line 20 is more than the amount on line 21, subtract line 21 from line 20. Tax due. For details on how to pay, go to

23a. Overpayment. If the amount on line 21 is more than the amount on line 20, subtract line 20 from line 21 and complete lines 23b, 23c,

23b. Routing number.

Checking

Savings

23d. Account number.

Preparer’s name

Check if self-employed.

PTIN

Firm’s name

Firm’s address

Firm’s EIN

Phone no.

Page 3 83 fields

Page 4 62 fields

Page 5 93 fields

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Frequently asked questions

Does every estate have to file Form 706?

No. A return is generally required only when the gross estate plus adjusted taxable gifts exceeds the filing threshold for the year of death, which changes with inflation. Many smaller estates file anyway, solely to elect portability of the unused exclusion for the surviving spouse. Check the current instructions at irs.gov for the threshold.

When is Form 706 due?

Nine months after the date of death. An executor can get an automatic six-month filing extension by submitting Form 4768 before the due date, but an extension to file does not extend the time to pay the tax.

Can I e-file Form 706?

Form 706 is filed on paper. You can fill it out online here, then download, print, sign, and mail it to the address in the IRS instructions.

Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return

What is 706?

Who files 706?

How to fill out 706

Quick fill 706 on this page

Frequently asked questions

Related forms

Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return for Nonresident Aliens

Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return

Form 712, Life Insurance Statement