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Form 706: Estate Tax Return Fundamentals

OnDemand Webinar (88 minutes)

Get up-to-date on when and how to file a Form 706 and learn how to reduce future transfer taxes for your clients.Although the 2017 Tax Act significantly increased the estate and gift tax lifetime exemption amounts, there are still many estates in which a federal estate tax return is either required or suggested. This topic will assist you in determining when a federal estate tax return will be required and provide suggestions as to when such a return should be filed even if not required. The material will also include a discussion of state estate tax considerations which may impact the filing of the federal estate tax return. This topic will give a brief overview of the federal estate tax law and provide suggestions on preparing and filing the estate tax return.


Marc S. Bekerman, Marc S. Bekerman


When Is an Estate Tax Return Required?

• Gross Estate Exceeds Threshold Amount

• Seeking Portability of Unused Exemption Amount

• State Estate Tax Considerations

Gross Estate for Estate Tax Purposes

• Probate Estate (Testamentary Assets)

• Non-Probate Estate (Non-Testamentary Assets)

• String Provisions


• Funeral and Administration Expenses

• Debts of the Decedent

• Marital and Charitable Deductions

Exemptions and Exclusions

• Regular Exemption


Preparing the Estate Tax Return

• Completion of Schedules

• Backup Items