Estate tax The estate tax is a tax on your right to transfer property at your death. It consists of an accounting of everything you own or have certain interests in at the date of death. COVID-19 relief for estate and gift Learn about the COVID-19 relief provisions for Estate & Gift. Frequently asked questions on estate taxes Find some of the more common questions dealing with basic estate tax issues. Gift tax If you give someone money or property during your life, you may be subject to federal gift tax. Frequently asked questions on gift taxes Find some of the more common questions dealing with gift tax issues as well as some examples of how different types of gifts are treated. Filing estate and gift tax returns Learn when to file estate and gift taxes, where to send your returns, and get contact information if you need help. What's new - estate and gift tax Stay up to date with the tax law changes related to estate and gift taxes. Deceased persons Information to help you resolve the final tax issues of a deceased taxpayer and their estate. Related Estate and gift taxes Estate tax Frequently asked questions on estate taxes Information for executors Gift tax Frequently asked questions on gift taxes Filing estate and gift tax returns Transcripts in lieu of estate tax closing letters Frequently asked questions on the Estate Tax Closing Letter Penalties What's new — Estate and gift tax Related international topics Estate tax for nonresidents not citizens of the United States Frequently asked questions on estate taxes for nonresidents not citizens of the United States Transfer certificate filing requirements for the estates of nonresidents not citizens of the United States Transfer certificate filing requirements for the estates of nonresident citizens of the United States Gift tax for nonresidents not citizens of the United States Estate & gift tax treaties (international) Publications Forms and publications: Estate and gift tax About Publication 559, Survivors, Executors and Administrators
