IRS Forms 706 & 709

Estate & Gift Tax Resource Center

Free deadline tools, filing-threshold references, schedule guides and professional Form 706/709 preparation resources.

🧮Form 706 Due Date CalculatorCalculate the general nine-month deadline.📊Filing Threshold by Year2018–2026 threshold reference.↔Portability / DSUEWhy some estates file below the threshold.🏛Probate Court DirectoryFind state probate and estate court resources.

Deadlines, Thresholds & Filing Decisions

Form 706 Filing RequirementsWho generally files and why.Form 4768 ExtensionAutomatic six-month filing extension.Late Form 706Deadline and penalty considerations.Estate Tax Exemption by YearBasic exclusion amounts through 2026.Form 706 Threshold by YearGeneral filing threshold through 2026.

Form 706 Schedules

All Form 706 SchedulesStart with the overview.Schedule AReal Estate Schedule BStocks and Bonds Schedule FOther Miscellaneous Property Schedule JFuneral & Administration Expenses Schedule KDebts, Mortgages & Liens Schedule MMarital Deduction Schedule RGeneration-Skipping Transfer Tax

Form 706 & 709 Practice Resources

Form 706 Software for AttorneysEstate and probate practice workflow.Form 706 Software for CPAsTax professional workflow.Estate Tax Return SoftwareWhat to compare when evaluating Form 706 software.Form 709 Filing RequirementsGift and GST return overview.

2026 reference: IRS guidance lists a $15,000,000 basic exclusion amount / general filing threshold for 2026 decedents. Always apply the current Form 706 instructions to the estate’s facts.