United States Estate (and Generation-Skipping Transfer) Tax Return

• Legal Form Number: 706
• Year: 2025
• Issuer: Treasury Department
• Section: Treasury Department

Form 706

(Rev. August 2019)

Department of the Treasury

Internal Revenue Service

United States Estate (and Generation-Skipping Transfer)

Tax Return

▶ Estate of a citizen or resident of the United States (see instructions). To be filed for

decedents dying after December 31, 2018.

▶ Go to www.irs.gov/Form706 for instructions and the latest information.

OMB No. 1545-0015

Part 1—Decedent and Executor

1a Decedent’s first name and middle initial (and maiden name, if any) 1b Decedent’s last name 2 Decedent’s social security no.

3a City, town, or post office; county; state or province; country; and ZIP

or foreign postal code

3b

Year domicile established

4 Date of birth 5 Date of death

6a Name of executor (see instructions)

6b Executor’s address (number and street including apartment or suite no.; city, town,

or post office; state or province; country; and ZIP or foreign postal code) and

phone no.

Phone no.

6c Executor’s social security number (see instructions)

6d If there are multiple executors, check here and attach a list showing the names, addresses, telephone numbers, and SSNs of the additional executors.

7a Name and location of court where will was probated or estate administered 7b Case number

8

If decedent died testate, check here

▶

and attach a certified copy of the will.

9

If you extended the time to file this Form 706, check here

▶

10

If Schedule R-1 is attached, check here

▶

11

If you are estimating the value of assets included in the gross estate on line 1 pursuant to the special rule of Reg. section 20.2010-2(a)(7)(ii), check here

▶

Part 2—Tax Computation

1Total gross estate less exclusion (from Part 5—Recapitulation, item 13) . . . . . . . . . . 1

2Tentative total allowable deductions (from Part 5—Recapitulation, item 24) . . . . . . . . . 2

3a Tentative taxable estate (subtract line 2 from line 1) . . . . . . . . . . . . . . . . 3a

bState death tax deduction . . . . . . . . . . . . . . . . . . . . . . . 3b

cTaxable estate (subtract line 3b from line 3a) . . . . . . . . . . . . . . . . . . 3c

4Adjusted taxable gifts (see instructions) . . . . . . . . . . . . . . . . . . . 4

5Add lines 3c and 4 ......................... 5

6Tentative tax on the amount on line 5 from Table A in the instructions . . . . . . . . . . 6

7Total gift tax paid or payable (see instructions) . . . . . . . . . . . . . . . . . 7

8Gross estate tax (subtract line 7 from line 6) . . . . . . . . . . . . . . . . . . 8

9a Basic exclusion amount . . . . . . . . . . . . . . . 9a

b

Deceased spousal unused exclusion (DSUE) amount from predeceased spouse(s),

if any (from Section D, Part 6—Portability of Deceased Spousal Unused Exclusion)

9b

cRestored exclusion amount (see instructions) . . . . . . . . 9c

dApplicable exclusion amount (add lines 9a, 9b, and 9c) . . . . . 9d

e

Applicable credit amount (tentative tax on the amount in line 9d from

Table A in the instructions) . . . . . . . . . . . . . . 9e

10 Adjustment to applicable credit amount (May not exceed $6,000. See

instructions.) .................. 10

11 Allowable applicable credit amount (subtract line 10 from line 9e) . . . . . . . . . . . 11

12 Subtract line 11 from line 8 (but do not enter less than zero) . . . . . . . . . . . . . 12

13

Credit for foreign death taxes (from Schedule P). (Attach Form(s) 706-CE.)

13

14 Credit for tax on prior transfers (from Schedule Q) . . . . . . . 14

15 Total credits (add lines 13 and 14) . . . . . . . . . . . . . . . . . . . . . 15

16 Net estate tax (subtract line 15 from line 12) . . . . . . . . . . . . . . . . . . 16

17 Generation-skipping transfer (GST) taxes payable (from Schedule R, Part 2, line 10) . . . . . . 17

18 Total transfer taxes (add lines 16 and 17) . . . . . . . . . . . . . . . . . . . 18

19 Prior payments (explain in an attached statement) . . . . . . . . . . . . . . . . 19

20 Balance due (or overpayment) (subtract line 19 from line 18) . . . . . . . . . . . . . 20

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and

belief, it is true, correct, and complete. Declaration of preparer (other than the executor) is based on all information of which preparer has any knowledge.

Sign

Here

▲

Signature of executor

▲

Date

▲

Signature of executor

▲

Date

Paid

Preparer

Use Only

Print/Type preparer’s name Preparer’s signature Date Check if

self-employed

PTIN

Firm’s name ▶

Firm’s address

▶

Firm’s EIN ▶

Phone no.

For Privacy Act and Paperwork Reduction Act Notice, see instructions. Cat. No. 20548R Form 706 (Rev. 8-2019)

Form 706 (Rev. 8-2019)

Estate of:

Decedent’s social security number

Part 3—Elections by the Executor

Note: For information on electing portability of the decedent’s DSUE amount, including how to opt out of the election, see Part 6—

Portability of Deceased Spousal Unused Exclusion.

Note: Some of the following elections may require the posting of bonds or liens. Yes No

Please check “Yes” or “No” for each question. See instructions.

1Do you elect alternate valuation? ........................... 1

2Do you elect special-use valuation? If “Yes,” you must complete and attach Schedule A-1 . . . . . . . . . . 2

3

Do you elect to pay the taxes in installments as described in section 6166? . . . . . . . . . . . . . . .

If “Yes,” you must attach the additional information described in the instructions.

Note: By electing section 6166 installment payments, you may be required to provide security for estate tax deferred

under section 6166 and interest in the form of a surety bond or a section 6324A lien. 3

4Do you elect to postpone the part of the taxes due to a reversionary or remainder interest as described in section 6163? . 4

Part 4—General Information

Note: Please attach the necessary supplemental documents. You must attach the death certificate. See instructions.

Authorization to receive confidential tax information under Reg. section 601.504(b)(2)(i); to act as the estate’s representative before the IRS; and to

make written or oral presentations on behalf of the estate:

Name of representative (print or type) State Address (number, street, and room or suite no., city, state, and ZIP code)

I declare that I am the attorney/ certified public accountant/ enrolled agent (check the applicable box) for the executor. I am not under

suspension or disbarment from practice before the Internal Revenue Service and am qualified to practice in the state shown above.

Signature CAF number Date Telephone number

1Death certificate number and issuing authority (attach a copy of the death certificate to this return).

2Decedent’s business or occupation. If retired, check here ▶and state decedent’s former business or occupation.

3a Marital status of the decedent at time of death:

Married Widow/widower Single Legally separated Di vorced

3

b

For all prior marriages, list the name and SSN of the former spouse, the date the marriage ended, and whether the marriage ended by

annulment, divorce, or death. Attach additional statements of the same size if necessary.

4a Surviving spouse’s name 4b Social security number 4c

Amount received (see instructions)

5

Individuals (other than the surviving spouse), trusts, or other estates who receive benefits from the estate (do not include charitable

beneficiaries shown in Schedule O) (see instructions).

Name of individual, trust, or estate receiving $5,000 or more Identifying number Relationship to decedent Amount (see instructions)

All unascertainable beneficiaries and those who receive less than $5,000 . . . . . . . . . . . . . . . ▶

Total ....................................

If you answer “Yes” to any of the following questions, you must attach additional information as described. Yes No

6 Is the estate filing a protective claim for refund? . . . . . . . . . . . . . . . . . . . . . . . .

If “Yes,” complete and attach two copies of Schedule PC for each claim.

7 Does the gross estate contain any section 2044 property (qualified terminable interest property (QTIP) from a prior gift or estate)?

See instructions .................................

8 a Have federal gift tax returns ever been filed? . . . . . . . . . . . . . . . . . . . . . . . . .

If “Yes,” attach copies of the returns, if available, and furnish the following information.

b Period(s) covered c Internal Revenue office(s) where filed

9aWas there any insurance on the decedent’s life that is not included on the return as part of the gross estate? . . . . . .

bDid the decedent own any insurance on the life of another that is not included in the gross estate? . . . . . . . . .

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