Form 706 Estate Tax and Portability Evidence Checklist

Decisions to organize

Use these decision points to turn the topic into verifiable actions.

• Test both mandatory filing and elective portability reasons to file
• Value and reconcile every includible asset and prior taxable gift
• Coordinate estate-tax positions with basis, state death tax, and fiduciary reporting

Evidence checklist

• Death certificate, certified will, court appointment, and beneficiary documents
• Date-of-death appraisals, account values, deeds, insurance, business, and trust records
• Prior gift tax returns, debts, administration expenses, and marital or charitable deduction evidence

Forms and deadlines

• Form 706 is generally due nine months after death
• File Form 4768 before the due date for an available extension and address payment separately
• Meet current portability-election procedures even when no estate tax is otherwise due

Issues to flag for review

• Assuming one dependent determination controls every credit and filing status
• Using a payment receipt without proving the person, purpose, residence, or eligibility facts
• Treating a divorce decree or informal family agreement as controlling every federal tax benefit
• Missing separate final-return, estate-income-return, estate-tax, state, or disaster-relief deadlines
• Claiming a current rule or threshold without confirming the tax year and official instructions

Frequently asked questions