Estate Tax Reference

Form 706 Filing Threshold by Year

For U.S. citizens and residents, the Form 706 filing test generally considers the decedent’s gross estate plus adjusted taxable gifts and any specific exemption. The filing threshold is tied to the year of death.

Updated September 6, 2026 • Verify current agency instructions before filing.

For U.S. citizens and residents, the Form 706 filing test generally considers the decedent’s gross estate plus adjusted taxable gifts and any specific exemption. The filing threshold is tied to the year of death.

Recent Form 706 filing thresholds

Year of deathFiling threshold
2018$11,180,000
2019$11,400,000
2020$11,580,000
2021$11,700,000
2022$12,060,000
2023$12,920,000
2024$13,610,000
2025$13,990,000
2026$15,000,000
Portability exception: An estate may file Form 706 to elect portability of DSUE even when the estate is below the normal filing threshold.

Related estate tax resources

Form 706 Due Date CalculatorCalculate the general filing deadline.Form 706 SchedulesNavigate the major schedules.Form 706 SoftwareWindows estate tax software — $399.

Frequently Asked Questions

What is the Form 706 filing deadline?

Form 706 is generally due nine months after the decedent’s date of death, subject to weekend/holiday rules and valid extensions.

What is the 2026 estate tax filing threshold?

For 2026 decedents, the IRS lists a $15,000,000 basic exclusion and filing threshold under the general filing test.

Can an estate file Form 706 below the threshold?

Yes. A common reason is to elect portability of a deceased spouse’s unused exclusion amount (DSUE).