Wednesday, September 7, 2011

IRS Releases Final Form 706 for Estate Tax Application in 2010

The Internal Revenue Service Sept. 3 released a final 2010 Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, to be filed for decedents who died in 2010.

Form 706 is one of two that will be used by estates choosing between the modified carryover basis regime and the estate tax for property transferred from a decedent in 2010. The instructions for the form have not yet been released.

Form 706 is available at

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