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The guidance specifies which estates must file for decedents dying in 2026, including thresholds and portability election rules, and describes key updates such as redesigned schedules, renamed Schedule T and W, and requirements for exhibit identification, authorization, and electronic payment practices.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/instructions-for-form-706-united-states-estate-and-generation-skipping-transfer-tax-return/281051/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/instructions-for-form-706-united-states-estate-and-generation-skipping-transfer-tax-return/281051.png","ImageObject",442,249,{"name":88,"@type":89},"Marry","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-29","2026-09-16",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",19,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"What is Form 706 used for?","Question",{"text":109,"@type":110},"The executor uses Form 706 to figure estate tax imposed by chapter 11 of the Internal Revenue Code and to figure generation-skipping transfer (GST) tax imposed by chapter 13 on direct skips.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"Which estates must file Form 706 for decedents dying in 2026?",{"text":114,"@type":110},"For decedents who died in 2026, Form 706 must be filed by the executor of every U.S. citizen or resident if the estate meets the gross estate plus adjusted taxable gifts and specific exemption threshold, or if the executor elects DSUE transfer to the surviving spouse.",{"name":116,"@type":107,"acceptedAnswer":117},"What major changes apply to Form 706 and schedules?",{"text":118,"@type":110},"Form 706 and schedules were redesigned, with schedules separated from the form; Schedule A-1 was renamed to Schedule T, and the Continuation Schedule was renamed to Schedule W, while their functionality remains the same.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},281051,1791480358,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":136,"language":137,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":138,"faqs":139,"seo_title":140,"seo_description":61,"update_tm":141,"read_time":142},5909892079670,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","Instructions for Form 706   \n(Rev. July 2026)  \nUnited States Estate (and Generation-Skipping Transfer) Tax Return  \nFor decedents dying after December 31, 2025.  \nSection references are to the Internal Revenue Code unless otherwise noted.  \nRevisions of Form 706  \n\n| For Decedents Dying |  | Use Revision of\u003Cbr>Form 706 Dated |\n| --- | --- | --- |\n| After | and Before |  |\n| December 31, 1998 | January 1, 2001 | July 1999 |\n| December 31, 2000 | January 1, 2002 | November 2001 |\n| December 31, 2001 | January 1, 2003 | August 2002 |\n| December 31, 2002 | January 1, 2004 | August 2003 |\n| December 31, 2003 | January 1, 2005 | August 2004 |\n| December 31, 2004 | January 1, 2006 | August 2005 |\n| December 31, 2005 | January 1, 2007 | October 2006 |\n| December 31, 2006 | January 1, 2008 | September 2007 |\n| December 31, 2007 | January 1, 2009 | August 2008 |\n| December 31, 2008 | January 1, 2010 | September 2009 |\n| December 31, 2009 | January 1, 2011 | July 2011 |\n| December 31, 2010 | January 1, 2012 | August 2011 |\n| December 31, 2011 | January 1, 2013 | August 2012 |\n| December 31, 2012 | January 1, 2017 | August 2013 |\n| December 31, 2016 | January 1, 2018 | August 2017 |\n| December 31, 2017 | January 1, 2019 | November 2018 |\n| December 31, 2018 | January 1, 2025 | August 2019 |\n| December 31, 2024 |  | August 2025 |\n\nFuture Developments  \nFor the latest information about developments related to Form 706 and its instructions, such as legislation enacted after they were published, [go to](go to IRS.gov/Form706)[ ](go to IRS.gov/Form706)[IRS.gov/Form706](go to IRS.gov/Form706) .  \nWhat’s New  \nVarious dollar amounts and limitations indexed for inflation. For decedents dying in 2026, the following amounts are applicable.  \n• The basic exclusion amount is $15,000,000 .  \n• The ceiling on special-use valuation is $1,460,000 .  \n• The amount used in figuring the 2% portion of estate tax payable in installments is $1,940,000 .  \n• The basic credit amount is $5,945,800 .  \nThe IRS will publish amounts for future years in annual revenue procedures.  \nReminders  \nIdentifying exhibits. Copies of tax returns filed with Form 706 must be identified as exhibits to the Form 706.  \nForm 706 and schedules redesigned. The Form 706 and schedules were redesigned to work more efficiently for taxpayers and the IRS. Additionally, all schedules were separated from the form. The schedules should be completed and attached to Form 706, as necessary.  \nSchedule T (Form 706). Schedule A-1 (Form 706) was renamed to Schedule T (Form 706). The functionality of this schedule is the same and should be completed and attached to Form 706, as necessary.  \nSchedule W (Form 706). The Continuation Schedule for Form 706 was renamed to Schedule W (Form 706) . The functionality of this schedule is the same and should be completed and attached to Form 706, as necessary.  \nRepresentation authorization. A filer must use Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, to authorize another person to act on behalf of the estate before the IRS. See Representation Authorization, later, for more information.  \nElectronic payments. If you have access to U.S. banking services or electronic payment systems, you should use direct deposit for any refunds and pay electronically for any payments, whenever possible. See Line 22 and Line 23 , later, for more information.  \nGeneral Instructions Purpose of Form  \nThe executor of a decedent’s estate uses Form 706 to figure the estate tax imposed by chapter 11 of the Internal Revenue Code. This tax is levied on the entire taxable estate and not just on the share received by a particular beneficiary. Form 706 is also used to figure the generation-skipping transfer (GST) tax imposed by chapter 13 on direct skips (transfers to skip persons of interests in property included in the decedent’s gross estate) .  \nWhich Estates Must File  \nFor decedents who died in 2026, Form 706 must be f","cbCaitIZ6kPHK5Hx","https://ap.wps.com/l/cbCaitIZ6kPHK5Hx","pdf",885386,67,"English","# Revisions of Form 706\n## For Decedents Dying (Revision Dates)\n# Future Developments\n# What’s New\n# Reminders\n## Identifying exhibits\n## Form 706 and schedules redesigned\n## Schedule T (Form 706)\n## Schedule W (Form 706)\n## Representation authorization\n## Electronic payments\n# General Instructions Purpose of Form\n# Which Estates Must File\n## Estates for decedents dying in 2026\n# Two or more persons liable to file\n# Gross Estate","[{\"question\":\"What is Form 706 used for?\",\"answer\":\"The executor uses Form 706 to figure estate tax imposed by chapter 11 of the Internal Revenue Code and to figure generation-skipping transfer (GST) tax imposed by chapter 13 on direct skips.\"},{\"question\":\"Which estates must file Form 706 for decedents dying in 2026?\",\"answer\":\"For decedents who died in 2026, Form 706 must be filed by the executor of every U.S. citizen or resident if the estate meets the gross estate plus adjusted taxable gifts and specific exemption threshold, or if the executor elects DSUE transfer to the surviving spouse.\"},{\"question\":\"What major changes apply to Form 706 and schedules?\",\"answer\":\"Form 706 and schedules were redesigned, with schedules separated from the form; Schedule A-1 was renamed to Schedule T, and the Continuation Schedule was renamed to Schedule W, while their functionality remains the same.\"}]","Instructions for Form 706 - United States Estate (and Generation-Skipping Transfer) Tax Return | PDF",1789563809,23]