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The executor of a decedent's estate uses Form 706 to figure the estate tax imposed by Chapter 11 of the Internal Revenue Code.
Form 706 is also used to figure the generation-skipping transfer (GST) tax imposed by Chapter 13 on direct skips.
Current revision
Recent developments
Schedules
If the total gross estate contains any real estate, use this schedule to report assets from real estate.
If the total gross estate contains any stocks or bonds, use this schedule to report assets from stocks or bonds.
If the total gross estate contains any mortgages, notes, or cash, use this schedule to report assets from mortgages, notes, or cash.
If there was any insurance on the decedent’s life, whether or not included in the gross estate, use this schedule to report every insurance policy.
If the decedent owned any joint property at the time of death, and whether or not the decedent’s interest is includable in the gross estate, use this schedule to report the property.
Use this schedule to include all items that must be included in the gross estate that are not reported on any other schedule.
If the decedent made any transfers under sections 2035(a), 2035(b), 2036, 2037, or 2038, use this schedule to report the transfers.
If the decedent ever possessed, exercised, or released any general power of appointment, use this schedule to report the powers of appointment.
If the decedent, immediately before death, received any type of annuity, use this schedule to report the annuities.
Use this schedule to itemize funeral and property expenses during administration that are subject to claims.
If deductions are claimed for debts of the decedent and mortgages and liens, use this schedule to report those deductions.
If deductions are claimed for net losses and property expenses during administration that are not subject to claims, use this schedule to report those deductions.
Use this schedule to claim marital deductions for certain property interests that pass from the decedent to the surviving spouse.
Use this schedule to claim a deduction for charitable, public, and similar gifts and bequests.
Use this schedule to claim a credit for certain foreign taxes when authorized under a statue or a treaty.
Use this schedule to file a section 2053 protective claim for refund by estates of decedents who died after 2011. The schedule also serves to inform the IRS when the contingency leading to the protective claim for refund is resolved and the refund due the estate is finalized.
Use this schedule to claim a credit for a prior transfer.
Use this schedule to figure the generation-skipping transfer (GST) tax that is payable by the estate.
Use this schedule to figure the generation-skipping transfer (GST) tax that is payable by certain trusts that are includible in the gross estate.
Use this schedule to make an election to value certain farm and closely held business property at special value.
Use this schedule to make an election to exclude a portion of the value of land that is subject to qualified conservation easement under section 2031(c).
Use this schedule as needed to list additional assets or deductions.
Other items you may find useful
Where to file?
Please see Filing estate and gift tax returns for the latest filling address.