# Form 706 estate tax return: the documents an executor gathers

[Home](/) / [Tax document checklists](/checklists/tax-documents) / Estate tax return (Form 706)

By [Arthur Teboul](/authors/arthur-teboul), Founder, DokuTrak. Published 2026-11-05, updated 2026-11-05.

> **In brief:** This estate tax return checklist covers what the executor gathers for Form 706: the death certificate and will, date-of-death values and appraisals for every asset, and Form 712 for each life policy. It also covers prior gift tax returns, the debts and expenses you deduct, and the papers behind a portability election.

## The checklist: Executor’s Form 706 file, schedule by schedule

**Not advice.** This page is general information, not tax, legal or HR advice. Rules change: check the cited source and ask your own professional before you rely on it. Last reviewed October 25, 2026.

Work through it by schedule. Note the date of death at the top, and for each asset record the value on that date and where the figure came from.

### Dates and core papers

- [ ] Certified death certificate: Attached to Form 706; order several copies
- [ ] Certified copy of the will and codicils: Or a plain copy with a note on why it is not certified
- [ ] Letters testamentary or of administration: Shows who has the authority to sign as executor
- [ ] Form 4768, if you need more time: Filed before the 9-month due date; time to pay is a separate request on it
- [ ] Values 6 months after death, if electing alternate valuation: Both sets of figures for every asset
- [ ] Form 2848 or Form 8821 for the preparer: Lets the IRS discuss the return with your CPA or attorney

### Assets at the date of death

- [ ] Real estate deeds and date-of-death appraisals: Schedule A; attach the appraisals
- [ ] Property tax bills for each parcel: Assessed value and any tax owed at death
- [ ] Brokerage valuation letters and statements: Schedule B; values on the date of death, plus dividends declared
- [ ] Bank statements for the month of death: Schedule C; balance and accrued interest on that date
- [ ] Form 712 from each life insurer: Schedule D; one per policy on the decedent’s life
- [ ] Titles to jointly owned property: Schedule E; with proof of what each owner paid
- [ ] Business interest appraisal and buy-sell agreement: With the entity’s recent returns and financial statements
- [ ] Retirement account and annuity statements: Schedule I; value at death and the beneficiary form
- [ ] Appraisals for vehicles, art, jewelry and collections: Schedule F; plus any notes owed to the decedent

### Lifetime gifts and trusts

- [ ] Every Form 709 the decedent filed: Needed for adjusted taxable gifts and Schedule G
- [ ] Trust instruments the decedent created or benefited from: Schedules G and H
- [ ] Form 706 of a spouse who died earlier, if portability was elected: Source of any DSUE amount the decedent received
- [ ] Prior-year Form 1040: Lists accounts and income you may not know about

### Deductions

- [ ] Funeral bills and estate expenses: Schedule J; attorney, appraiser and executor fees
- [ ] Mortgage statements and other debts at death: Schedule K; balance owed on the date of death
- [ ] Will clauses and proof for gifts to the spouse: Schedule M; with proof of the spouse’s citizenship
- [ ] QDOT trust instrument, if the spouse is not a U.S. citizen: Supports the section 2056A election and the marital deduction
- [ ] Will clauses and receipts for charitable bequests: Schedule O

### After filing

- [ ] Form 8971 and a Schedule A for each beneficiary: Due 30 days after the 706 due date or filing date, the earlier one
- [ ] State estate or inheritance tax return: Only if the decedent’s state has one

Download: [PDF](https://dokutrak.com/downloads/pseo-v2/f1-tax-document-checklists/estate-tax-706.pdf) · [Word](https://dokutrak.com/downloads/pseo-v2/f1-tax-document-checklists/estate-tax-706.docx) · [Excel tracker](https://dokutrak.com/downloads/pseo-v2/f1-tax-document-checklists/estate-tax-706.xlsx)

## Who files Form 706, and by when

The executor files Form 706 when the gross estate, plus adjusted taxable gifts, is more than the basic exclusion amount for the year of death ([Form 706 instructions](https://www.irs.gov/instructions/i706)). For deaths in 2026, that amount is $15,000,000 ([Form 706 instructions](https://www.irs.gov/instructions/i706)). For deaths in 2025, it was $13,990,000 ([IRS, Estate tax](https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax)). The year of death sets the figure, not the year you file: an estate of someone who died in December 2025 and files in 2026 still tests against $13,990,000 ([IRS, Estate tax](https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax)).

The return is due 9 months after the date of death, and so is the tax ([Form 706 instructions](https://www.irs.gov/instructions/i706)). Form 4768 gets you a 6-month extension of time to file ([Form 706 instructions](https://www.irs.gov/instructions/i706)). More time to pay is a separate request, made on the same form ([Form 706 instructions](https://www.irs.gov/instructions/i706)).

An **executor** is the person named in the will, or appointed by the court, to run the estate. If no executor is appointed, every person holding the decedent’s property is treated as one and must file ([Form 706 instructions](https://www.irs.gov/instructions/i706)). Proof of the role, such as court orders or a certified will, may be asked for. Write down who signs before you start collecting papers.

## Filing under the threshold to elect portability

A smaller estate may still want to file. **Portability** is the election that passes the unused part of the decedent’s exclusion to the surviving spouse, called the DSUE amount. You make it only on a filed Form 706, whatever the size of the estate ([Form 706 instructions](https://www.irs.gov/instructions/i706)).

If you missed the deadline, there is a later window. An executor with no filing duty can file to elect portability up to the fifth anniversary of the death under Rev. Proc. 2022-32 ([Form 706 instructions](https://www.irs.gov/instructions/i706)). The top of that return must say it is filed under that revenue procedure ([Form 706 instructions](https://www.irs.gov/instructions/i706)).

A portability-only return still needs values. The instructions allow estimates for some property under a special rule, but the core papers below still apply. Ask for them early, while the bank and broker still have the date-of-death records at hand.

## Papers you attach to the return

A few documents travel with Form 706 itself. You must attach the death certificate ([Form 706 instructions](https://www.irs.gov/instructions/i706)). If the decedent left a will, attach a certified copy, or a plain copy with a note on why it is not certified ([Form 706 instructions](https://www.irs.gov/instructions/i706)).

Other attachments depend on the assets. The instructions name, for example, Form 712 for life insurance, prior Forms 709, trust instruments and powers of appointment, and state certificates of death tax paid ([Form 706 instructions](https://www.irs.gov/instructions/i706)). Real estate values need an explanation of how you reached them, with copies of any appraisals ([Form 706 instructions](https://www.irs.gov/instructions/i706)).

- Death certificate, certified.
- Certified copy of the will and any codicils, plus letters testamentary.
- Form 712 from the insurer for each policy on the decedent’s life.
- Copies of every Form 709 the decedent filed.
- Trust instruments and any power of appointment the decedent held.

## Asset values, schedule by schedule

Form 706 reports assets on lettered schedules. Each one needs its own proof of value at the date of death. The **alternate valuation date** is an election to value property 6 months after death instead, and if you use it, you need both sets of figures ([Form 706 instructions](https://www.irs.gov/instructions/i706)).

Gather statements that show the balance on the date of death, not the month-end figure. For shares, the broker can give a date-of-death valuation letter. For a home, order an appraisal as of that date.

| Schedule | What it covers | Documents to gather |
| --- | --- | --- |
| A | Real estate | Deeds, appraisals as of death, property tax bills |
| B | Stocks and bonds | Broker valuation letter, statements for the month of death |
| C | Mortgages, notes and cash | Bank statements, notes owed to the decedent, accrued interest |
| D | Insurance on the decedent’s life | Form 712 for each policy ([Form 706 instructions](https://www.irs.gov/instructions/i706)) |
| E | Jointly owned property | Titles, and records of what each owner paid in |
| F | Other property | Business appraisals, vehicles, art and jewelry appraisals, refunds due |
| G | Transfers during life | Forms 709, and gift tax paid on gifts within 3 years of death ([Form 706 instructions](https://www.irs.gov/instructions/i706)) |
| I | Annuities | Retirement account and annuity statements, beneficiary forms |

## Debts, expenses and deductions

Deductions reduce the taxable estate, and each needs paper. Funeral bills and the costs of running the estate go on Schedule J. Debts, mortgages and liens owed at death go on Schedule K. Keep invoices, such as the attorney’s bill, the appraiser’s fee and any fee the executor takes. Administration costs go on Form 706 or on the estate’s Form 1041, never both, so note where each one went ([Form 706 instructions](https://www.irs.gov/instructions/i706)).

Two deductions are often the largest. The **marital deduction** covers property passing to a surviving spouse, reported on Schedule M. Charitable bequests go on Schedule O. For both, you need the will clause and proof of who received what.

The spouse’s citizenship matters for the marital deduction, so keep proof of it in the file. When the surviving spouse is not a U.S. citizen, the deduction for property left to them runs through a **qualified domestic trust**, or QDOT, elected under section 2056A ([Form 706 instructions](https://www.irs.gov/instructions/i706)). Keep that trust document with Schedule M.

Look back one marriage too. If the decedent was widowed before and that spouse’s estate elected portability, the DSUE amount received is reported on this return ([Form 706 instructions](https://www.irs.gov/instructions/i706)). Ask the family for the earlier spouse’s Form 706.

## After you file: Form 8971 and the income returns

Form 706 is not the last estate form. Form 8971 reports to the IRS the value of property each beneficiary gets, and each beneficiary gets their own Schedule A ([Form 8971 instructions](https://www.irs.gov/instructions/i8971)). It is due 30 days after the Form 706 due date or 30 days after you file it, whichever comes first ([Form 8971 instructions](https://www.irs.gov/instructions/i8971)).

The estate tax return is also not an income tax return. The decedent’s final Form 1040 covers income up to death, and the estate’s own income after death goes on Form 1041. Ask for the last [prior-year tax return](/documents/prior-year-tax-return) early: it lists accounts you may not know about.

If you want written proof the IRS accepted the return, you can request an estate tax closing letter through Pay.gov, for a fee ([Form 706 instructions](https://www.irs.gov/instructions/i706)). The IRS asks you to wait at least 9 months after filing before you request it ([Form 706 instructions](https://www.irs.gov/instructions/i706)).

## Questions people ask

### What documents are needed to file an estate tax return?

You need the death certificate, a certified copy of the will, date-of-death values for every asset, Form 712 for each life policy and copies of prior Forms 709 ([Form 706 instructions](https://www.irs.gov/instructions/i706)). Add proof of each debt and expense you deduct.

### What is the estate tax exclusion for 2026?

For people who die in 2026, the basic exclusion amount is $15,000,000 ([Form 706 instructions](https://www.irs.gov/instructions/i706)). A return is required when the gross estate plus adjusted taxable gifts is over that amount.

### When is Form 706 due?

It is due 9 months after the date of death ([Form 706 instructions](https://www.irs.gov/instructions/i706)). Form 4768 gives 6 more months to file, but the tax is still due at 9 months unless you get more time to pay ([Form 706 instructions](https://www.irs.gov/instructions/i706)).

### Should a small estate file Form 706 for portability?

Filing is the only way to pass the unused exclusion to the surviving spouse ([Form 706 instructions](https://www.irs.gov/instructions/i706)). If you missed the deadline, Rev. Proc. 2022-32 allows a portability-only return up to the fifth anniversary of death ([Form 706 instructions](https://www.irs.gov/instructions/i706)).

## Sources

- [Form 706 instructions](https://www.irs.gov/instructions/i706): Filing threshold and $15,000,000 exclusion for 2026 deaths (07/2026 revision), QDOT and DSUE received, the 9-month wait before a closing letter request, 9-month due date, Form 4768 extension, portability and Rev. Proc. 2022-32, required attachments, appraisals, alternate valuation and the closing letter.
- [IRS, Estate tax](https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax): Filing thresholds by year of death, including $13,990,000 for 2025 and $15,000,000 for 2026.
- [Form 8971 instructions](https://www.irs.gov/instructions/i8971): Form 8971 and each beneficiary’s Schedule A are due 30 days after the Form 706 due date or filing date, whichever is earlier.

## More on this topic

- [Prior-year tax return](/documents/prior-year-tax-return)
- [Investment statement](/documents/investment-statement)
- [Mortgage statement](/documents/mortgage-statement)
- [How long to keep tax documents](/checklists/tax-documents/how-long-to-keep)

## About the author

Arthur Teboul (Founder, DokuTrak) is building DokuTrak after watching professionals lose hours chasing clients for documents over email. [Arthur Teboul](/authors/arthur-teboul).

How this page was made (methodology): it is built from the primary sources listed under Sources, and every rule and figure on it links to the source it comes from. Last updated October 25, 2026. Spotted an error or a rule that changed? [Contact us](/contact).

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