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Official form guide
Form 706: United States Estate (and Generation-Skipping Transfer) Tax Return
IRS Form 706 is the United States Estate (and Generation‑Skipping Transfer) Tax Return used by the executor of a decedent’s estate to calculate estate and GST taxes, and it must be filed within 9 months of death.
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IRS Form 706 - United States Estate (and Generation-Skipping Transfer) Tax Return
IRS Form 706 is the United States Estate (and Generation‑Skipping Transfer) Tax Return used by the executor of a decedent’s estate to calculate estate and GST taxes, and it must be filed within 9 months of death.
Risk Radar
Scan points- 1Missing the 9‑month filing deadline triggers penalties.
- 2Failing to file within the 9‑month deadline after death
- 3Omitting the decedent’s SSN or using the spouse’s SSN in Part I
- 4Not providing the full domicile address (city, county, state, country, ZIP)
- 5Leaving the direct‑deposit fields blank when an overpayment exists (Part II lines 23b‑23d)
Plain English
Form 706 tells the IRS how much estate tax a deceased person’s estate owes. The executor fills in the decedent’s personal data, the value of assets, and any tax due or refund. It also reports generation‑skipping transfer tax when applicable.
Submission Date
- Filing date: 2025-09-29 22:10:17
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when the executor of a U.S. citizen or resident decedent’s estate must report estate and/or GST tax for a death in 2025.
- Check Form 4768 instead when you need an automatic six‑month extension to file Form 706.
Form selector
Use this form or another form?
Need to authorize a representative for the estate
Grants power of attorney to act before the IRS
✓ Verify representative’s signature and SSN
Need to authorize limited tax information disclosure
Allows designated person to receive tax info only
✓ Confirm taxpayer’s consent on the form
Need an automatic six‑month filing extension
Provides extension of time to file and pay estate taxes
✓ Ensure extension request is filed before the original due date
Deadline or filing window
The filing window opens when the decedent dies. The return must be filed within 9 months of that date. If more time is needed, the executor may file Form 4768 for an automatic 6‑month extension.
Checklist
What you need before filling it out
Due date (9 months after death)
Date of decedent’s death · Instructions p.3
Basic exclusion amount
Decedent’s death year exemption amount · Instructions p.1 – basic exclusion amount $13,990,000
Schedule T (formerly Schedule A‑1)
Completed Schedule T · Instructions p.1 – Schedule T renamed
Representation authorization
Form 2848 or Form 8821 · Instructions p.1 – representation authorization removed
Extension request
Form 4768 · Instructions p.3 – extension application
Before you submit
- 1Verify the executor’s name and SSN are entered correctly on the top of Form 706.
- 2Confirm the decedent’s date of death is entered and the filing deadline is 9 months later.
- 3Enter the basic exclusion amount of $13,990,000 on the appropriate line.
- 4Attach Schedule T if required for special‑use valuation.
- 5Attach Schedule W if continuation schedules are needed.
- 6Include any required Form 2848 or Form 8821 for representation.
- 7If an extension is needed, attach Form 4768 before the original due date.
- 8Sign the form in the designated signature block.
- 9Make a copy of the complete return for your records.
How to file this form
- 1Gather all estate asset valuations and decedent information.
- 2Complete Form 706, entering the basic exclusion amount and other required figures.
- 3Prepare and attach required schedules (Schedule T, Schedule W) as indicated.
- 4Obtain the executor’s signature on the form.
- 5Mail the signed return and attachments to the IRS, retaining the mailing receipt as proof of filing.
Known limitations
- 1Does not apply to estates of non‑U.S. citizens or non‑resident decedents.
- 2Not used for estates of decedents who died on or before December 31, 2024 (different revision applies).
- 3Not applicable when the estate qualifies for the filing exemption and no tax is due.
Field map
Compact field-by-field guide
Decedent Info
2 items
Full legal name and date of death of the deceased individual.
Employer Identification Number assigned to the estate.
Executor
1 items
Name, address, and contact information of the appointed executor.
Assets
1 items
Total value of all assets owned by the decedent at time of death.
Deductions
1 items
Funeral expenses, debts, administrative costs, and charitable bequests.
Tax
1 items
Tax calculated on taxable estate exceeding the applicable exemption amount.
Signatures
1 items
The appointed executor must sign under penalty of perjury.
Almost done reviewing the fields?
Fillable formOpen in Editor->The instructions indicate a revision date of September 2025; the source points to IRS.gov/Form706 for the latest information. Form 706 and its schedules were redesigned, with Schedule A‑1 renamed Schedule T and the Continuation Schedule renamed Schedule W, and representation authorization was removed.
What changed or needs a fresh check
- Edition date — confirm the revision reads September 2025
- Fee — Not stated in the official source — verify on the agency site
- Mailing address — Not stated in the official source — verify on the agency site
- Signature — Not stated in the official source — verify on the agency site
Quick Facts
Downloads
After you file
- 1Retain a complete copy of Form 706 and all schedules for at least 7 years.
- 2Keep proof of mailing (receipt or certified‑mail tracking) as evidence of timely filing.
- 3Monitor for IRS acknowledgment or notice of acceptance.
- 4If the IRS issues a notice, respond promptly with the requested information.
- 5Pay any estate tax due by the installment amount deadline using the $1,900,000 threshold.
Sources
- SRCInstructions p.1 — revision date is September 2025.
- SRCInstructions p.1 — basic exclusion amount is $13,990,000.
- SRCInstructions p.1 — ceiling on special‑use valuation is $1,420,000.
- SRCInstructions p.1 — 2% installment amount threshold is $1,900,000.
- SRCInstructions p.1 — basic credit amount is $5,541,800.
- SRCInstructions p.1 — schedules separated; Schedule A‑1 renamed Schedule T.
- SRCInstructions p.1 — Continuation Schedule renamed Schedule W.
- SRCInstructions p.1 — representation authorization removed; use Form 2848 or Form 8821.
- SRCInstructions p.3 — filing deadline is within 9 months after death.
- SRCInstructions p.3 — extension form is Form 4768 for automatic 6‑month extension.
Common confusion points
Do I need to file Form 706 for a decedent who died in 2024?
The source only covers deaths after Dec 31 2024.
→ Verify the decedent’s death date is after Dec 31 2024.
Which schedule should I attach for special‑use property valuation?
Schedule A‑1 was renamed to Schedule T.
→ Attach Schedule T as instructed.
Can I include representation authorization on Form 706?
The representation section was removed from Form 706.
→ Submit Form 2848 or Form 8821 separately.
What is the filing deadline?
The deadline is 9 months after death, but may be confused with a 6‑month extension.
→ Calculate 9 months from the death date and file or submit Form 4768 before that date.
How much is the basic exclusion amount?
The amount changes yearly and is indexed for inflation.
→ Use the $13,990,000 figure for 2025 as listed.
Do I need to file Schedule W?
The continuation schedule was renamed to Schedule W, but its use depends on the estate’s complexity.
→ Attach Schedule W only if required by the instructions.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 2848 — submit to correct representation issues.
Questions about IRS Form 706
What is IRS Form 706 used for?
Form 706 tells the IRS how much estate tax a deceased person’s estate owes. The executor fills in the decedent’s personal data, the value of assets, and any tax due or refund. It also reports generation‑skipping transfer tax when applicable.
Who must file IRS Form 706?
The executor of the estate of a decedent who was a U.S. citizen or resident must file IRS Form 706.
What information does IRS Form 706 require?
Part I gathers the decedent’s SSN and domicile details; Part II calculates the estate and GST tax, shows any tax due on line 22 and overpayment on line 23, and includes direct‑deposit fields on lines 23b‑23d.
When is IRS Form 706 due?
Form 706 is due within 9 months after the date of the decedent’s death. An automatic 6‑month extension can be obtained by filing Form 4768.
How do I complete IRS Form 706?
First, complete Part I with the decedent’s SSN and domicile. Next, fill Part II to compute tax, enter any payment or overpayment, and provide direct‑deposit information on lines 23b‑23d if applicable. Attach required schedules in order, sign the return, and keep a copy for records before sending.
Do I need to file Form 706 for a decedent who died in 2024?
The source only covers deaths after Dec 31 2024. Verify the decedent’s death date is after Dec 31 2024.
Which schedule should I attach for special‑use property valuation?
Schedule A‑1 was renamed to Schedule T. Attach Schedule T as instructed.
Can I include representation authorization on Form 706?
The representation section was removed from Form 706. Submit Form 2848 or Form 8821 separately.
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