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IRS.gov Website
Publication 559
taxmap/pubs/p559-005.htm#en_us_publink100099815

Estate Tax Return—Form 706(p24)

rule
Note.See the Caution under the Introduction section on page 2 of this publication.
For estate tax purposes, you may be required tot file Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return. If death occurs in 2010, Form 706 must be filed if the gross estate of the decedent is more than $5,000,000.
Generally, if you must file Form 706, the return is due within 9 months after the date of the decedent’s death. However, if the decedent died after December 31, 2009, and before December 17, 2010, file Form 706 by September 19, 2011. To apply for an automatic 6-month extension of time to file, use Form 4768, Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes.
If you believe the estate tax may apply to the decedent's estate, see Publication 950, Publication 4895, and Form 8939.