Estate and Gift Taxes
The estate tax is a tax on your right to transfer property at your death. It consists of an accounting of everything you own or have certain interests in at the date of death.
Frequently Asked Questions on Estate Taxes
Find some of the more common questions dealing with basic estate tax issues.
If you give someone money or property during your life, you may be subject to federal gift tax.
Frequently Asked Questions on Gift Taxes
Find some of the more common questions dealing with gift tax issues as well as some examples of how different types of gifts are treated.
Filing Estate and Gift Tax Returns
Learn when to file estate and gift taxes, where to send your returns, and get contact information if you need help.
What's New - Estate and Gift Tax
Stay up to date with the tax law changes related to estate and gift taxes.
Deceased Taxpayers - Probate, Filing Estate and Individual Returns, Paying Taxes Due
Information to help you resolve the final tax issues of a deceased taxpayer and their estate.
New Address to Send Applications for Discharge of the Estate Tax Lien
As of June 2016, all applications for discharge of any estate tax lien will be processed by the IRS’s Advisory Estate Tax Lien Group.