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the executor of a decedent’s estate uses form 706 to figure the estate tax imposed by chapter 11 of the internal revenue code. various dollar amounts and limitations in the form 706 are indexed for inflation. for decedents dying in 2017, the following amounts are not all estates must file federal estate tax returns. irs form 706, the united states estate (and generation-skipping transfer) tax return, is required by the a federal estate tax return (irs form 706) is only required to be filed under very specific circumstances. a tax form distributed by the internal revenue service (irs) used by the executor of an estate to determine if any taxes are owed. irs form 706 is used to report the united states’ estate- and generation-skipping transfer taxes. it is filed by the executor of an estate of a the federal government imposes an estate tax on large estates and the internal revenue service uses form 706 for calculating estate taxes due. determining whether or not you need to file form 706 for an estate depends on the size of the gross estate, or the total value of everything the decedent owned, form 706 vs 1041 , form 706 vs 1041, irs form 706 instructions , irs form 706 instructions, form 709 , form 709, form 706 na , form 706 na, form 706 extension , form 706 extension, form 706 example , form 706 example, estate tax return form 1041 , estate tax return form 1041, form 706 instructions for decedents dying in 2015 , form 706 instructions for decedents dying in 2015
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