#  Form 706

URL: https://pdf.net/pdf-forms/tax-forms/form-706
Category: Tax Forms
Attributes: Official IRS form, Monthly top‑searched

IRS Form 706 is used by an executor to calculate federal estate and generation-skipping transfer (GST) taxes, and to elect portability of the deceased spousal unused exclusion (DSUE) amount to a surviving spouse.

With our fillable Form 706, you can easily input the required information, edit, and download the tax form on your device. No software installation needed.

## Versions

- 2025 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/e114eef5df3105505ff560bf9b7bde75383e1a6d.pdf)

## How to Fill Out Form 706

1. Open the editable Form 706.
2. Enter the decedent and executor information.
3. List assets in the gross estate.
4. Add deductions and liabilities per Form 706 instructions.
5. Calculate estate and GST taxes and complete portability election if needed.
6. Sign and attach supporting documents.

## Facts

### What Is Form 706 Used For?

Form 706 is used for reporting federal estate tax under Chapter 11 of the Internal Revenue Code. Also,** **it is used to calculate generation-skipping transfer (GST) tax on direct skips and to elect portability of the deceased spousal unused exclusion (DSUE) amount.

### Who Should Use a Form 706?

An executor should use a Form 706 for the estate of a deceased U.S. citizen or resident if the total gross estate, adjusted taxable gifts, and specific exemption exceed the federal exemption threshold. Also, IRS Form 706 should be used to elect portability and transfer the DSUE amount to a surviving spouse, even if the estate is below the filing threshold.

Executors of nonresident alien estates should use Form 706-NA instead, as different filing thresholds and rules apply.

### When Is Form 706 Due?

Form 706 is due** **within 9 months after the decedent’s date of death. Executors can request an automatic 6-month extension using Form 4768. For estates not otherwise required to file, Rev. Proc. 2022-32 allows a late portability election up to five years after the decedent's date of death.

### What Happens If Form 706 Is Not Submitted?

If Form 706 is not submitted on time, the estate may face penalties and interest for late filing or late payment. Missing the deadline can prevent an executor from making a timely portability election. Additionally, if no return is filed, the IRS may make its own assessment of the estate tax owed.

### How and Where Do I File a Form 706?

You file Form 706 by mailing it to the IRS. Note that several states impose their own estate taxes with thresholds lower than the federal exemption. IRS Form 706 covers federal obligations only. Check your state's requirements separately.