Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
Official form guide
Form 706: United States Estate (and Generation-Skipping Transfer) Tax Return
IRS Form 706 is the United States Estate (and Generation-Skipping Transfer) Tax Return used to calculate estate and GST tax imposed by chapter 11 of the Internal Revenue Code for decedents dying after December 31, 2024. The estate tax closing letter fee has been reduced to $56.
Need help with Form 706?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 706.
Start filling →Form Overview
IRS Form 706 - United States Estate (and Generation-Skipping Transfer) Tax Return
IRS Form 706 is the United States Estate (and Generation-Skipping Transfer) Tax Return used to calculate estate and GST tax imposed by chapter 11 of the Internal Revenue Code for decedents dying after December 31, 2024. The estate tax closing letter fee has been reduced to $56.
Risk Radar
Scan points- 1Use the decedent's SSN exactly; do not use the spouse's SSN on Part I, Line 2.
- 2Failing to report asset values in Part II within 30 days (or by filing date if late).
- 3Not consistently reporting the estate tax value of assets when they are sold or disposed of.
- 4Omitting required exhibits; copies of returns filed with Form 706 must be identified as such.
- 5Completing schedule columns without electing alternate valuation on Part III, line 1.
Plain English
This form helps determine the federal taxes owed on a person's entire estate and any generation-skipping transfers made from that estate. It is used by the executor of the decedent’s estate to calculate these specific taxes under IRS rules. The filing also reports details about assets received by beneficiaries.
Submission Date
- Filing date: 2025-09-29 22:10:17
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
AI co-pilot
Fill it faster. Catch mistakes before you file.
What this form is for
- Use this form when reporting estate and/or generation-skipping transfer (GST) tax for a decedent dying after December 31, 2024.
- Do not use Form 706 when filing for a decedent who died before January 1, 2001 or after the latest revision date of August 2025 (unless specified by other instructions).
- Check Form 2848 instead when authorizing another person to represent the estate and advocate your position with respect to federal tax laws.
Form selector
Use this form or another form?
Authorizing representation
Used to authorize someone to represent the estate or sign agreements for the estate before the IRS.
✓ Ensure you complete this form if authorizing representation beyond just receiving information.
Form 2848, Power of Attorney and Declaration of Representative
Only needing inspection/information access
Used when only authorizing someone to inspect and/or receive confidential tax information verbally and/or in writing.
✓ Do not use Form 2848 if the authorization is limited strictly to inspection/receiving info.
Form 8821, Tax Information Authorization
Requesting a filing extension
Used when unable to file Form 706 by the due date; this form secures an automatic 6-month extension.
✓ Use this form in conjunction with Form 706 if you cannot meet the initial filing deadline.
Form 4768, Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes
Deadline or filing window
The filing deadline is within 9 months after the date of the decedent’s death. If unable to meet this due date, an extension can be sought using Form 4768 for an automatic 6-month extension of time to file.
Checklist
What you need before filling it out
Basic Exclusion Amount
$13,990,000 (for decedents dying in 2025) · Instructions p.1
Ceiling on Special-Use Valuation
$1,420,000 (for decedents dying in 2025) · Instructions p.1
Filing Deadline
Within 9 months after the date of the decedent’s death · Instructions p.2
Extension Application
Use Form 4768 · Instructions p.2
Payment Method (Refund)
Direct deposit fields on Part II, lines 23b, 23c, and 23d · Instructions p.1
Required Authorization Form
Form 2848 or Form 8821 · Instructions p.2
Before you submit
- 1Confirm the revision date on Form 706 reads August 2025.
- 2Verify that all necessary schedules (e.g., Schedule T, Schedule W) are completed and attached to Form 706.
- 3Ensure the basic exclusion amount used matches $13,990,000 if the decedent died in 2025.
- 4If paying electronically, confirm you have followed instructions for making a payment on Part II, line 22.
- 5If utilizing an authorized representative, ensure Form 2848 or Form 8821 is attached and properly completed.
- 6Confirm that if there is an overpayment on Part II, line 23a, the direct deposit details are entered on lines 23b, 23c, and 23d.
- 7If filing late, ensure you have applied for an extension using Form 4768.
How to file this form
- 1Complete all necessary schedules (such as Schedule T and Schedule W) and attach them to Form 706.
- 2Determine the tax due or credit balance on Part II, line 22, and make any required payment using electronic means when possible.
- 3If applicable, enter direct deposit information onto Part II, lines 23b, 23c, and 23d for refunds or overpayments.
- 4Sign Form 706 (and any attached forms) before sending the return to the IRS.
- 5Keep a copy of the fully executed Form 706 and all attachments for your records.
Known limitations
- 1Individuals authorized by Form 8821 are not authorized to speak on behalf of the estate when filing IRS Form 706.
- 2An individual authorized by Form 8821 cannot execute a request allowing disclosure of tax return or tax return information to another third party.
- 3The authority granted via Form 8821 does not permit an individual to advocate their position with respect to federal tax laws when filing IRS Form 706.
- 4An authorized representative cannot execute waivers, consents, or closing agreements regarding the estate without specific authorization on Form 8821.
- 5The Form 706 is used for the generation-skipping transfer (GST) tax imposed by chapter 13 only on direct skips (transfers to skip persons of interests in property included in the decedent’s gross estate).
Field map
Compact field-by-field guide
Decedent Info
2 items
Full legal name and date of death of the deceased individual.
Employer Identification Number assigned to the estate.
Executor
1 items
Name, address, and contact information of the appointed executor.
Assets
1 items
Total value of all assets owned by the decedent at time of death.
Deductions
1 items
Funeral expenses, debts, administrative costs, and charitable bequests.
Tax
1 items
Tax calculated on taxable estate exceeding the applicable exemption amount.
Signatures
1 items
The appointed executor must sign under penalty of perjury.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition of IRS Form 706 is dated August 2025, applicable for decedents dying after December 31, 2024. For the latest information regarding developments related to Form 706 and its instructions, filers should reference IRS.gov/Form706.
What changed or needs a fresh check
- Edition date — confirm the revision date reads August 2025.
- Fee — confirm the estate tax closing letter (ETCL) fee is $56 for requests received on or after May 21, 2025.
- Mailing address — Not stated in the official source.
- Signature — Not explicitly detailed as a requirement in this summary, but signing is implied by filing the return.
Quick Facts
Downloads
After you file
- 1Attach the death certificate to IRS Form 706.
- 2If the decedent was a U.S. citizen or resident and died testate, attach a certified copy of the will to the return.
- 3If a certified copy of the will cannot be obtained, attach a copy of the will along with an explanation detailing why it is not certified.
- 4If penalties are issued after filing IRS Form 706, send an explanation to the IRS for a determination of reasonable cause criteria.
- 5When attaching supplemental documents (like Form 712 or Form 709), ensure they are included with the return to prevent processing delays.
Sources
- SRCInstructions p.1 — The executor uses IRS Form 706 to figure the estate tax imposed by chapter 11 of the Internal Revenue Code.
- SRCInstructions p.1 — IRS Form 706 must be filed by the executor of every U.S. citizen or resident who died in 2025.
- SRCInstructions p.3 — The deadline to file IRS Form 706 is within 9 months after the date of the decedent’s death.
- SRCInstructions p.3 — To request an automatic 6-month extension, use Form 4768 (Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes).
- SRCInstructions p.3 — The death certificate must be attached to the return.
- SRCInstructions p.9 — When figuring line 7 on IRS Form 706, do not include any tax paid or payable on gifts made before 1977.
- SRCInstructions p.4 — A 20% penalty under Section 6662 applies for underpayments due to negligence, intentional disregard of rules and regulations, or a substantial or gross valuation understatement.
Common confusion points
Who must file Form 706?
The executor of the estate of every U.S. citizen or resident must file Form 706 for decedents who died in 2025.
→ Check Part I to confirm the decedent is a U.S. citizen or resident.
Where should you send your Form 706?
The filing address depends on whether you are using a private delivery service (PDS), filing a supplemental return, or sending it via PDS for a supplemental return.
→ Check Instructions p.3 to determine the correct mailing location based on your submission method.
What documents must accompany Form 706?
The death certificate must be attached to the return; if the decedent was a citizen or resident and died testate, a certified copy of the will must also be attached.
→ Verify that you have included the death certificate (Part I, Lines 9a/9b) and the relevant will documentation.
What is the penalty for underpaying tax on Form 706?
Section 6662 provides a 20% penalty for underpayments of estate or GST taxes due to negligence, intentional disregard of rules and regulations, or a substantial or gross valuation understatement.
→ Check your calculations against Schedule W (Form 706) totals to ensure accuracy.
When is the late filing penalty waived?
The late filing penalty will not be imposed if the taxpayer can show that the failure to file a timely return is due to reasonable cause.
→ Do not attach an explanation when you initially file Form 706; send it later to determine if you meet reasonable-cause criteria.
How do you handle items too numerous for a schedule?
If there is insufficient space on a schedule, attach Schedule W (Form 706) or additional sheets to that schedule.
→ Ensure the total amount from all attached schedules/sheets is entered onto the appropriate line of the main schedule.
What does the 'line 7' amount represent?
The line 7 amount is a hypothetical figure used specifically to calculate the estate tax, and it must not include any tax paid or payable on gifts made before 1977.
→ Confirm that your calculation for Part II, Line 7 adheres to this exclusion regarding pre-1977 gift taxes.
What are the special rules for split gifts?
If four conditions are met (spouse predeceased decedent, spouse made "split" gifts under section 2513, decedent was the "consenting spouse
and gifts were included in the spouse's gross estate under section 2035), those gifts should not be included on Part II, line 4 or Part II, line 7.
Verify that these adjustments are incorporated into the worksheets when applying the split gift rules.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Section 6662 provides penalties, and the late filing penalty may be avoided by showing reasonable cause when filing IRS Form 706.
Questions about IRS Form 706
What is IRS Form 706 used for?
This form helps determine the federal taxes owed on a person's entire estate and any generation-skipping transfers made from that estate. It is used by the executor of the decedent’s estate to calculate these specific taxes under IRS rules. The filing also reports details about assets received by beneficiaries.
Who must file IRS Form 706?
The executor of a decedent’s estate must file Form 706 if the decedent was a U.S. citizen or resident who died in 2025.
What information does IRS Form 706 require?
Part I identifies the Decedent and Executor, including the decedent's SSN and domicile. Part II details the tax due and overpayment information, while other parts collect asset details for calculation.
When is IRS Form 706 due?
Form 706 must be filed within 9 months after the date of the decedent’s death. An extension can be requested using Form 4768 to receive an automatic 6-month extension of time to file.
Where do I file IRS Form 706?
The instructions indicate that for making a payment, filers should go to IRS.gov/Payments. For refunds, direct deposit is recommended via fields on Part II, lines 23b, 23c, and 23d.
How do I complete IRS Form 706?
The executor must put all required pages in proper order, starting with Part I—Decedent and Executor. When completing the return, filers should note that any alternate valuation columns on schedules are only used if elected on Part III, line 1. The entire form requires signature before sending.
What happens if IRS Form 706 is filed incorrectly?
Failure to file Form 8971 (when required) is subject to information return penalties under sections 6721 and 6722 of the Internal Revenue Code.
Who must file Form 706?
The executor of the estate of every U.S. citizen or resident must file Form 706 for decedents who died in 2025. Check Part I to confirm the decedent is a U.S. citizen or resident.
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.