The executor of a decedent's estate uses Form 706 to figure the estate tax imposed by Chapter 11 of the Internal Revenue Code. Form 706 is also used to compute the generation-skipping transfer (GST) tax imposed by Chapter 13 on direct skips. Current revision Form 706 PDF Instructions for Form 706 (Print version PDF) Recent developments Update to Instructions for Form 706, Part 1, Lines 3a and 3b -- 30-OCT-2023 Correction to the September 2022 revision of the Instructions for Form 706, page 7 -- 15-FEB-2023 Update to the extension of time to elect portability of the DSUE amount -- 21-JUL-2022 Other items you may find useful All revisions for Form 706 Frequently asked questions on the Estate Tax Closing Letter About Publication 559, Survivors, Executors and Administrators About Publication 575, Pension and Annuity Income EFTPS: The Electronic Federal Tax Payment System Other current products Related About Form 706-CE, Certification of Payment of Foreign Death Tax About Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return About Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return About Form 712, Life Insurance Statement About Form 2848, Power of Attorney and Declaration of Representative About Form 4768, Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes Form 4808, Computation of Credit for Gift Tax (PDF) About Form 8821, Tax Information Authorization About Form 8822, Change of Address About Form 8971, Information Regarding Beneficiaries Acquiring Property from a Decedent
