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Where to file and contact information for estate and gift tax

Understand what you need to do to file an estate income tax return and how to get an Employee Identification Number.

Get information on how the estate tax may apply to your taxable estate at your death.

You have been selected as part of a small group of people to share your experiences with completing the Form 706, Estate Transfer Tax Return. Your participation is a unique opportunity to help policymakers in Congress understand the real impact of tax laws on the time and money it takes to do your taxes.

Information about Form 706-A, United States Additional Estate Tax Return, including recent updates, related forms and instructions on how to file. An heir files this form to report the additional estate tax imposed by Internal Revenue Code section 2032A(c) for an early disposition of specially valued property or for an early cessation of a qualified use of specially valued property.

Find common gift and estate tax questions, including when these taxes apply and when they do not.

Information about Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, including recent updates, related forms, and instructions on how to file. Form 706 is used to figure the estate tax imposed by Chapter 11, and compute the GST tax imposed by Chapter 13 on direct skips.

Some nonresident alien decedents with U.S. assets are required to file U.S. Estate Tax Returns.

Information about Form 1041, U.S. Income Tax Return for Estates and Trusts, including recent updates, related forms and instructions on how to file. Form 1041 is used by a fiduciary to file an income tax return for every domestic estate or domestic trust for which he or she acts.

Information about Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return, including recent updates, related forms and instructions on how to file. Use this form to compute estate and generation-skipping transfer (GST) tax liability for nonresident alien decedents.