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Estate Tax Returns Filed in 2016 [1], Deductions, by State of ResidenceTSource: IRS, Statistics of Income Division, Estate Tax Returns Study, October 2017.Total allowable deductions�[1] Generally, an estate files a Federal estate tax return (Form 706) in the year after a decedent's death. So, in 2016, most returns were filed for deaths that occurred in 2015, for which the filing threshold was $5.43 million of gross estate. Because of filing extensions, however, some returns were filed in 2016 for deaths that occurred prior to 2015, for which filing thresholds were lower. 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