Forms and Publications - Estate and Gift Tax
- Publication 559. This publication is designed to help those in charge of the property (estate) of an individual who has died (decedent). It explains how to complete and file federal income tax returns and points out the responsibility to pay any taxes due.
- Form 706 (PDF). Form to be filed on certain estates of a deceased resident or citizen. The catalog number for the instructions is 16779E. Prescribing Instructions are: IRC Sec. 6018; Regs. Sec. 20.6018-1.
- Form 706 Instructions (PDF). This item is used to assist in filing Form 706. Form 706 is used by the executor of a decedent's estate to figure the estate tax imposed by Chapter 11 of the Internal Revenue Code. Instructions include rate schedules.
- Form 8971 (PDF). Form to be filed by executors of an estate and other persons required to file Form 706 or Form 706-A to report the final estate tax value of property distributed or to be distributed from the estate, if the estate tax return is filed after July 2015. Form 8971, along with a copy of every Schedule A, is used to report values to the IRS. One Schedule A is provided to each beneficiary receiving property from an estate.
- Form 8971 Instructions (PDF). This item is used to assist in filing Form 8971.
- Form 709 (PDF). Form 709 is used to report transfers subject to the Federal gift and certain generation-skipping transfer (GST) taxes, and to figure the tax, if any, due on those transfers.
- Form 709 Instructions (PDF), This item contains helpful information to be used by the taxpayer in preparation of Form 709, U.S. Gift Tax Return. Instructions include rate schedules.
- Notice -- Form 709-A is Now Obsolete and Should Not Be Filed. All gift tax returns must now be filed using Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return (PDF). -- 21-OCT-2003
- Form 2848 (PDF). Used with respect to any tax imposed by the Internal Revenue Code (except alcohol and tobacco taxes and firearms activities). Form 2848 has separate instructions (11981U).
- Form 2848 Instructions (PDF), This item contains general instructions for using and preparing Form 2848.
- Form 4421 (PDF) .
- Form 4422 (PDF) .
- Form 1041 (PDF).
- Form 1041 Instructions (PDF).
- Schedule K-1 (PDF).
- Section 7520 to be used in valuing certain charitable transfers.
- Form 4768 (PDF). (NOTICE: Some errors are being made when this form is completed. Please remember to file the second page and to be sure to fill in the decedent's name and social security number)
Visit the Forms and Pubs page for a complete listing of IRS Forms and Publications. Also, refer to the section on Where to File and Contact Information on locations where to mail Estate and Gift tax returns.
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