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Learn about Form 706 federal estate tax returns, filing requirements, deadlines, and when estates must report to the IRS. Essential information for executors.
You typically don't need to file Form 706 if the gross estate plus adjusted taxable gifts are less than $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Jan 2, 2026. However, you may still want to file to elect portability, which allows a surviving spouse to use any unused portion of the deceased spouse's estate tax exemption. Form 706 is due nine months after death, with a possible six-month extension. Even if no tax is owed, filing can preserve valuable tax benefits for the surviving spouse.
