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A federal estate tax return, or IRS Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, is required to be filed only after specific criteria with regard to an estate are met. Even so, some estates may be required to prepare IRS Form 706 strictly for state estate tax purposes or electing "portability" of the estate tax exemption, while others should consider filing IRS Form 706 even if a return is not required to be filed.
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