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Publication 5744, Estate Tax Returns - The Statistics of Income (SOI) Year of Death Study collects data reported on the Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, for decedents who die during a single, focus calendar year. Returns filed for decedents who die in the focus year are sampled for 3 consecutive calendar years.

An heir must use Form 706-A, United States Additional Estate Tax Return, to report the additional estate tax imposed by section 2032A(c) for an early disposition of specially valued property or for an early cessation of a qualified use of specially valued property.

Publication 5332, Estate Tax Returns Filed for Wealthy Decedents, provides highlights of statistics associated with estate tax returns.

An heir must use Form 706-A, United States Additional Estate Tax Return, to report the additional estate tax imposed by section 2032A(c) for an early disposition of specially valued property or for an early cessation of a qualified use of specially valued property.

The executor of a decedent's estate uses Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, to figure the estate tax imposed by chapter 11 of the Internal Revenue Code.

The fiduciary of a domestic decedent's estate, trust, or bankruptcy estate uses Form 1041, U.S. Income Tax Return for Estates and Trusts, to report the income, deductions, gains, losses, etc. of the estate or trust, the income that is either accumulated or held for future distribution or distributed currently to the beneficiaries, any income tax liability of the estate or trust, employment taxes on wages paid to household employees, and net Investment Income Tax.

The executor of a decedent's estate uses Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, to figure the estate tax imposed by chapter 11 of the Internal Revenue Code.

Use Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return (Estate of nonresident not a citizen of the U.S.), to compute estate and generation-skipping transfer (GST) tax liability for nonresident alien decedents. The estate tax is imposed on the transfer of the decedent's taxable estate rather than on the receipt of any part of it.

Real estate investment trusts (REITs) use Form 8612, Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts, to figure and pay the excise tax on undistributed income under section 4981.

Use Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return (Estate of nonresident not a citizen of the U.S.), to compute estate and generation-skipping transfer (GST) tax liability for nonresident alien decedents. The estate tax is imposed on the transfer of the decedent's taxable estate rather than on the receipt of any part of it.