Deceased person


As the surviving spouse, executor, estate administrator or other legal representative of a deceased person and their estate, you will have many responsibilities.

On this page:

How to file final tax returns

The estate administrators responsibilities

Selling property of a deceased person and identity theft

Estate tax based on value of assets

  • About Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return: Form 706 is required for estates of decedents that were U.S. citizens or certain U.S. residents if the gross estate of the decedent, plus the decedent’s adjusted taxable gifts and specific gift tax exemption, is valued at more than the filing threshold for the year of the decedent’s death. The filing threshold changes based on the year of death. The Form 706 instructions for the year of the decedent’s death provide the filing requirements for the applicable year. See Estate tax for more information on estate tax return filing requirements.
  • About Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return Estate of Nonresident not a citizen of the United States:  File Form 706-NA for estates of nonresident noncitizens of the United States if the date of death value of the decedent’s U.S.-situated assets, together with the gift tax specific exemption and the amount of adjusted taxable gifts, exceeds the filing threshold of $60,000. The filing threshold for Form 706-NA does not change each year.  Please refer to Instructions for Form 706-NA for more information.
  • Filing estate and/or gift tax returns provides information on filing Form 706 or Form 706-NA estate tax return.
  • For an estate with an IRC section 2056A qualified domestic trust election, send original bonds and letters of credit or requests for release of collateral to Advisory Estate Tax Lien Group, 55 South Market St., MS 5350, San Jose, CA 95113, Telephone: 408-283-2062, Fax: 877-477-9243. Include the following (1) Copy of the first three pages of Form 706 or Form 706-NA Estate Tax Return (2) Schedule M, Bequests, etc., to Surviving Spouse, listing assets with values included in the qualified domestic trust (3) Copy of the qualified domestic trust document (4) Current contact information.
  • Forms and publications — estate and gift tax provides information on various forms and publications that relate to estate tax.

Forms and publications