Updated September 22, 2026 • Apply the IRS instructions for the decedent's date of death.
What Form 706 is used for
The executor of a decedent's estate uses Form 706 to calculate federal estate tax and, when applicable, generation-skipping transfer tax on direct skips. Form 706 can also be filed for elections such as portability even when tax is not otherwise due.
What to check before starting
- Decedent's date of death and the filing-year instructions that apply.
- Gross estate and adjusted taxable gift information relevant to the filing test.
- Whether portability or another election is a reason to file.
- Which Form 706 schedules are required by the estate's assets, deductions and elections.
- The general nine-month filing deadline and whether Form 4768 will be used.
Official sources
Current LawFirmSoftware.com products
Estate and gift tax resources remain available for research, and Form 706 & 709 Estate & Gift Tax Software is now available as a $399 one-time Windows purchase.
When a Form 706 return needs preparation
After determining whether filing is required, attorneys and tax preparers may need a saved, multi-schedule return workflow. Review the Form 706 and 709 software screenshots, trial, and current supported form revisions before buying.