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Preparing Form 706, the Estate Tax Return textbook (2023)

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Overview

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Description:

This book is for preparing 2023 taxes. When a taxpayer passes away, their assets transfer into an estate. Depending on the value of the estate, the administrator of the estate may be required to pay estate taxes or file Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return. Tax professionals may provide value to their clients by being prepared to file Form 706. This course explains the basic tax rules applicable to a decedent’s gross estate for federal tax purposes. Examples illustrating these rules are presented throughout the text, which may be referenced when preparing Form 706.

Table of Contents

Topics include:

Summarizing the basic federal tax rules applicable to an estate
Identifying estates that must file Form 706
Determining which property is includible on Form 706
Transferring the deceased spousal unused exclusion (DSUE) amount to the surviving spouse
Completing Form 706
Summarizing the differences between a resident and nonresident estate