Updated September 22, 2026 • Apply the IRS instructions for the decedent's date of death.
Preparing a Form 706 or Form 709 return?
Use the free Windows trial to review the estate and gift tax preparation workflow before purchasing.
What Form 706 is used for
The executor of a decedent's estate uses Form 706 to calculate federal estate tax and, when applicable, generation-skipping transfer tax on direct skips. Form 706 can also be filed for elections such as portability even when tax is not otherwise due.
What to check before starting
- Decedent's date of death and the filing-year instructions that apply.
- Gross estate and adjusted taxable gift information relevant to the filing test.
- Whether portability or another election is a reason to file.
- Which Form 706 schedules are required by the estate's assets, deductions and elections.
- The general nine-month filing deadline and whether Form 4768 will be used.
Official sources
Current LawFirmSoftware.com products
Estate and gift tax resources remain available for research, and Form 706 & 709 Estate & Gift Tax Software is now available as a $399 one-time Windows purchase.